Enola, SA., manufactures a product that sells for 450. The variable costs per unit are: Direct materials 100; Direct labour 80 and Variable manufacturing overhead 50. During the year, the budgeted fixed manufacturing overhead is estimated to be 300,000, and budgeted fixed selling and administrative costs are expected to be 200,000. Variable selling costs are 20 per unit. The break-even point in units is Select one: a. cannot be determined b. 2,400 units c. 2,450 units d. 2,500 units e. 2,600 units