A company has a fixed cost of ₹40,000. Arrange the break even points of the following four cases in the ascending order. (A) Cost of production of one item is ₹30 and it sells at ₹50 (B) Cost of production of one item is ₹40 and it sells at ₹50 (C) Cost of production of one item is ₹50 and it sells at ₹55 (D) Cost of production of one item is ₹20 and it sells at ₹60

(D) < (A) < (C) < (B) (D) < (A) < (B) < (C) (B) < (C) < (D) < (A) (D) < (C) < (B) < (A)

(D) < (A) < (B) < (C)