$1.$ Serikandi Sdn$.$ Bhd$.$ produced and sold $45,000$ units of a single product last year. Data concerning the year$$s profit and loss statement is as follows:

Sales revenue : RM$1,350,000$

Manufacturing costs:

Variable cost : RM$585,00$

Fixed cost : RM$270,000$

Selling costs:

Variable cost: RM$40,500$

Fixed cost: RM$54,000$

Administrative costs:

Variable cost: RM$184,500$

Fixed cost:RM$108,000$

What was break $$ even in units?

A$.26,832$ units

B$\mathrm{.}25,411$ units

C$.24,000$ units

D$.36,000$ units