A shop has the following operational data:

PT DEF's sales reached a point

breakeven at the level

Product selling price per unit $=$ IDR $100$ thousand

Purchase cost per unit $=$ IDR $60$ thousand

Total fixed costs $=$ IDR $1$ million

If the shop has a target Operating Income $=$ IDR $200$ thousand, then the number of units that must be targeted to be sold is:

a$.25$ units

b$.30$ units

c$.35$ units

d$.40$ units