Applet sold 50,000 units of smart phones to retailers for $ 80 per unit. The unit material cost is $20 and unit labor cost is $ 30. The annual manufacturing costs are $ 1 million and the promotion and advertising cost $500,000. What is #BEP for the company? 1) 40,000 2) 50,000 3) 55,000 4) 60,000 5) 65,000