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 $ 8 per item . if the manufacturer ’ s selling price per item is $ 12 , how many items the manufacturer produce and sell to earn an annual profit of $ 140,000 ? 
Options: a ) 2,858 , b ) 8,667 , c ) 21,429 , d ) 35,000 , e ) 67,500
Output (English): e