For one period, a business recorded the following budgeted and actual figures. Budgeted fixed overheads are $\$354\,000$, actual fixed overheads are $\$360\,000$, and under-absorption of overheads amounts to $\$3\,000$. The fixed overheads are absorbed per unit. The budgeted number of units were 118000. What is the actual level of activity in units?
- A118000
- B119000
- C120000
- D121000