Jenkins Corporation sells one product. The following information is available for the current month:

Jenkins Corporation sells one product. The following information is available for the current month:

Selling price per unit$110
Standard fixed manufacturing costs per unit$49
Variable selling and administrative costs per unit$8
Standard variable manufacturing costs per unit$3
Fixed selling and administrative costs$44,000
Units produced14,000 units
Units sold  9,600 units

What is the variable costing breakeven point in units? (Round your final answer up to the next whole unit.)
A) 6,930 units
B) 7,796 units
C) 7,157 units
D) 7,374 units