Econ Pty Ltd 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 $1350000 Manufacturing cost Variable $585000 Fixed $270000 Selling costs Variable $40500 Fixed $54000 Administrative cost Variable $585000 Fixed $108000 What was Econ's break-even point in dollar sales? O A. $3 970 595 B. $3 280 750 C. $4 180 645 D. $2 750 400