Laka (Pty) Ltd has a 31 March year-end. Laka (Pty) Ltd has the following actual information, from which the income statement can be drafted for further analysis:

Units sold and produced 11 205

R

Sales 179 280

Fixed costs:

Administration costs 3 188

Production overhead costs 4 896

Variable costs:

Direct materials 56 025

Direct labour 33 615

Overheads 25 772

Selling costs 19 049

What is Laka (Pty) Ltd's breakeven point in units?

a.2 022

b.2 021

c.1 224 d.1 224,81