Dunrobin Company Sells a Single Product for $12

Dunrobin Company sells a single product for $12. Variable costs are $8 per unit and fixed costs total $360,000 at a volume level of 60,000 units. Assuming that fixed costs does not change, Dunrobin's break-even point would be:

A) 30,000 units.
B) 45,000 units.
C) 60,000 units
D) 90,000 units.
E) negative because the company loses $2 on every unit sold.