To Produce Chewing Gum,DryFruit Gum Company Pays $100,000 Per Year

To produce chewing gum,DryFruit Gum Company pays $100,000 per year for rent on a long-term lease and $25 per kilogram for sorbitol and other ingredients.The firm pays zero taxes.These are the only costs associated with making DryFruit Gum.During the year,the firm sells 30,000 kilograms of chewing gum at $45 per kilogram.The break-even point for DryFruit is closest to:

A) 225,000 kilograms
B) 40,000 kilograms
C) 5,000 kilograms
D) 60,000 kilograms