A company producing bearing plates for rock bolts has the selling price Rs. 20/unit and the variable cost has Rs. 12/unit, If the total fixed cost is Rs. 5,60,000, then for a target profit of Rs. 4,00,000, the total output units of bearing plates is

A. 30,000

B. 50,000

C. 1,20,000

D. 1,60,000

Answer: Option C