Company XYZ is planning to sell 20,000 units at a price of $5 per unit during the month of December. The company has total fixed costs of $60,000. Assume a planned margin of safety of $17,000, what is the breakeven point in ($) value? Select one: Oa. None of the given answers O b. 23,000 O c. 83,000 O d. 43,000 O e. 40,000