A company produces transmission gears used by several farm tractor manufacturers. The base or fixed cost of operation is $596,700 per year. The cost of manufacturing is $18.40 per gear. If the company sells the gears at an average price of $37.90 each, how many gears must be sold each year to break even? 15,740 18,400 30,600 O 32,430 600.000 dured costs by $1.000 per year during 8 years of use.