Wilson's Meats has fixed costs of $.60 for every pound of meat it sells given a sales level of 32,500 pounds. It charges $3.89 per pound while the variable cost per pound is $2.99. If depreciation is $16,400, what is the accounting profit break-even point
A. 31,948 pounds
B. 39,889 pounds
C. 32,467 pounds
D. 42,650 pounds