Ceylon Express Sells Bottled Pasteurized Tea to Retailers What Is the Annual Break-Even Point in Units for the Following

Ceylon Express sells bottled pasteurized tea to retailers.It has the following revenues and costs:
$\begin{array}{llcc} \text { Sales price per bottle: } &\$0.50\\ \text { Average variable costs per bottle:} &\$0.30\\ \text {Total fixed costs (annual) : } &\$50,000\\ \text { Tax rate: } & \text { 20 percent } \\\end{array}$

What is the annual break-even point in units for the company?

A) 50,000
B) 250,000
C) 100,000
D) 166,667
E) 500,000