Some information about the XYZ Company for 2023 is as follows:

Total fixed manufacturing overhead	$180,000
Total other fixed expenses	$200,000
Total variable manufacturing expenses	$120,000
Total other variable expenses	$120,000
Beginning inventory	0	units
Units produced	30,000	units
Budgeted production	30,000	units
Units sold	25,000	units
Selling price	$40

What are breakeven sales in units?

A) 5,769 units

B) 12,180 units

C) 5,625 units

D) 11,875 units