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 (rounded) in units?

A.

142 555

B.

139 355

C.

125 750

D.

129 570