Manchester Manufacturing Industries (MMI) manufactures and sells laser printer cartridges for $85 each. Fixed operating costs are $ 580,000 for up to 40,000 units of output. Fixed interest costs are currently $80,000 per year. Variable costs are $55 per cartridge. The breakeven quantity of unit sales for MMI is closest to:

A.8,333

B.12,500

C.22,000