The figures below present the budget for a small manufacturing company. Sales in units: $6000$ and $12000$ Direct materials: $\$18000$ and $\$36000$ Direct labour: $\$6000$ and $\$12000$ Production overheads: $\$33000$ and $\$45000$ Administrative overheads: $\$27000$ and $\$27000$ Each unit is sold at $\$16$. What is the break-even point in units?
- A$2700$
- B$3000$
- C$4000$
- D$4800$