Ciara Co makes Cupcakes, cost information for each box is:

Direct materials $1.2

Direct Labour $0.6

Variable overhead $1.8

Variable selling expenses $0.4

Total fixed Overhead $324,000

Each box sells for $6,00. Current annual production and sales volume is 180,000 boxes. What is Ciara Company's breakeven point in units?

A) 162,000 B) 141,481 C) 55,862 D) 60,000