The ABC company wants to choose between two new processes, B and C. The fixed cost for process B is $40,000 and for process C, $25,000. The variable cost for B is $3.00 per unit and for C, $8.00 per unit. The two processes have the same total costs at the following:
a. 3,000 units and the total cost of $49,000.
b. 3,000 units and the total cost of $15,000.
c. 15,000 units and the total cost of $3,000.
d. 49,000 units and the total cost of $3,000.
e. none of the above.