Lion Company is a liquor producer that will sell a new premium gin at 50/unit. Cost structure depends on the production range and sales (assuming there is no stock variation).

From 1 to 50,000 units (bottles), costs are as follows:

- Raw Materials		20/unit
- Direct Labour		10/unit
- Distribution (to bars, clubs and liquor stores)		10/unit

From 50,000 and above range, costs are as follows:

- Raw Materials		15% discount of the original cost
- Direct labour		10/unit
- Distribution		10% discount of the original cost

Finally, fixed costs are up to 2,000,000. Which is the breakeven point in units (bottles)?

Select one:

a. 202,115 bottles

b. 157,143 bottles

c. 328,571 bottles

d. 185,714 bottles

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