$($iii$)$ Product $\text{'}x\text{'}$ generates a contribution to sales ratio of $40\%.$ Fixed costs directly attributable to $\text{'}x\text{'}$ amounts to $60,000$ per month. The sales required to achieve a monthly profit of $12,000$ will be

$($A$)1,87,500$

$($B$)2,00,000$

$($C$)1,65,000$

$($D$)1,80,000$