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?

A.

$3 280 750

B.

$3 970 595

C.

$4 180 645

D.

$2 750 400