Bidwell Limited's budgeted data is as follows: Sales (100 000 units) Costs: Raw materials Direct labour Overhead costs Selling and administrative costs Total costs Budgeted operating profit The break even sales is A 30 000 units. B 60 000 units. Fixed $000 100 110 210 C 70 000 units. Variable $000 300 200 150 50 700 D $000 1.000 910 90 91 000 units.