A business produces two products. The figures per unit are as follows: product X selling price $20$, direct labour $10$, direct materials $4$; product Y selling price $30$, direct labour $20$, direct materials $2$. Total fixed costs amount to $\$54\,000$. Only $3000$ units of Y can be produced and sold. What number of units of product X must be produced and sold to break even?
- A$4000$
- B$4500$
- C$5000$
- D$9000$