A company is considering two alternatives for automating a certain process. Alternative A will have fixed costs of $42,000 per year and will require 2 laborers at $48 per day each. Together, these laborers can generate 100 units of product. Alternative B will have fixed costs of $56,000 per year, but with this alternative, the 3 laborers will generate 200 units of product. In determining the breakeven number of units Q, the total cost per year for Alternative B is represented as:

a. [2(48)100]Q

b. [3(48)200]Q

c. [3(48)200]Q  56,000

d. [2(48)100]Q  42,000