Monash Ltd owns and operates a cricket bat manufacturing plant. The business sold each bat for $80. The fixed plant and equipment costs are $120,000 per annum. Producing each bat incurs $35 of labour cost and $15 of materials. What is the break-even point (in dollar) for the Monash Ltd? Select one: a. $ 120,000 b. $ 147,680 c. $ 213,360 d. $ 320,000