Last month, Zamora Company had an income of P0.75 per unit with sales of 60,000 units. During the current month when the unit sales are expected to be only 45,000, there is a loss of P1.25 per unit. Both the variable cost per unit and total fixed costs remain constant. The fixed costs amounted to

A.P80,000C.P247,500

B.P360,000D.P210,000