Springer and Leghorn Limited Manufactures a Standard Model of Trouser

Springer and Leghorn Limited manufactures a standard model of trouser press.The selling price of each trouser press is £89.Variable costs of manufacture are £27.75.During its 20X2 financial year the company expects to incur fixed production overheads of £79 500 which will be absorbed per unit of production.The budgeted production volume is 3000 units.The company expects to incur selling and administrative overheads of £58 300. What is the expected break-even point in sales value in 20X2 (working to the nearest whole unit) ?

A) £352 885
B) £200 250
C) £137 813
D) £149 342