P Co makes two products – P1 and P2 – budgeted details of which are as follows:The fixed o

P Co makes two products – P1 and P2 – budgeted details of which are as follows:

The fixed overhead costs included in P1 relate to apportionment of general overhead costs only. However, P2 also includes specific fixed overheads totalling $2,500.

If only product P1 were to be made, how many units (to the nearest unit) would need to be sold in order to achieve a profit of $60,000 each year？

A.25,625 units

B.19,205 units

C.18,636 units

D.26,406 units

请帮忙给出正确答案和分析，谢谢！