Lawton , Inc ., sells a single product for PIZ. Variable costs are P8 per unit and fixed costs total P 360, 000 at a volume level of 60, 000 units . Assuming that fixed costs do not change , Lawton's break-even point would be : A. 30, 000 units . B. 45, 000 units. C. 90, 000 units . D. negative because the company loses P 2 on every unit sold . E. a positive a mount other than those given above