The Hard Company sells widgets. The company breaks even at an annual sales volume of $80,000$ units. At anannual sales volume of $100,000$ units the company reports a profit of P$220,000.$ The annual fixed costs for theHard Company are:a$.$

P$880,000$b$.$

P$1,100,000$c$.$

P$800,000$d$.$

P$1,000,000$