Hsu, Inc. sells a single product for $14. variable costs are $9 per unit and fixed costs total $420000 at a volume level of 60000 units. Assuming that fixed costs do not change, Hsu's break even point would be

a. 30000 units

b. 46667 units

c. 84000 units

d. negative because the company loses $2 on every unit sold

e. A positive amount other than the specific amounts given