1.Granville Company Limited produced the following information:

Selling price per unit

$250

Variable manufacturing costs per unit

$75

Fixed manufacturing costs per unit

$90

Variable selling costs per unit

$45

Fixed selling costs per unit

$20

Expected production and sales

2 000 units

By how many units can Granville Company Limited's sales decline before losses are incurred?

A.300 units

B.308 units

C.316 units

D.320 units