What Is the Cost Equalization Point for the Two Processes

Multiple Choice

What is the Cost Equalization Point for the two processes shown?
$$\begin{array} { l c c c } & \text { Process A } & \text { Process B } \\\text { Fixed cost } & \$ 30.00 & \$ 120.00 \\\text { Variable cost } & \$ 3.00 & \$ 2.00\end{array}$$

A) $90.00
B) 90 units
C) 100 units
D) 120 units
E) none of the above