$($vii$)$ The sales amount of Product $\text{'}Z\text{'}$ is $1,00,000.$ Its variable cost is $40,000$ and fixed cost is $50,000.$ The amount of BEP sales will be

$($A$)60,000$

$($B$)50,000$

$($C$)83,333$

$($D$)90,000$