For the coming period, a company has estimated the production at 17,500 units. Fixed costs are 1,4 million and variable costs are forecast at 700,000 for this period. The normal output level is 20,000 units per period. What are the full unit cost and the expected actual output, respectively?

a) 110 and 175,000 loss.

b) 110 and 200,000 loss.

c) 120 and 175,000 loss.

d) 110 and 200,000 loss.