Phillips & Company produces educational software. Its unit cost structure, based upon an anticipated production volume of 150,000 units, is:

Sales price	P160
Variable costs	60
Fixed costs	55

The marketing department has estimated sales for the coming year at 175,000 units, which is within the relevant range of Phillip's cost structure. Phillip's break-even volume (in units) and anticipated operating income for the coming year would amount to:

Group of answer choices

96,250 units and P3,543,750 of operating income.

82,500 units and P7,875,000 of operating income.

82,500 units and P9,250,000 of operating income.

96,250 units and P7,875,000 of operating income.