Task: Question Answering
Input (English): Problem: a certain manufacturer produces items for which the production costs consist of annual fixed costs totaling $ 130,000 and variables costs averaging $ 5 per item . if the manufacturer ’ s selling price per item is $ 15 , how many items the manufacturer produce and sell to earn an annual profit of $ 150,000 ? 
Options: a ) 2,858 , b ) 18,667 , c ) 28,000 , d ) 35,000 , e ) 40,000
Output (English): c