Please evaluate the four statements below based on the following information: Company A produces a product, which is sold for 2 000 on the market. The fixed costs for the production of the product amount to 200 000. The variable costs for the production of the product amount to 1 000 per unit. A) The company needs to sell 150 units of the product to reach the break-even point. B) The company needs to sell 50 units of the product to reach the break-even point. C) The company needs to sell 200 units of the product to reach the break-even point. D) The company needs to sell 100 units of the product to reach the break-even point.