The Following Data Pertain to the Three Products Produced by Beta

Multiple Choice

The following data pertain to the three products produced by Beta Corporation: $\begin{array}{lccc}&A&B&C\\\text { Selling price per unit } & \$ 6.00 & \$ 8.00 & \$ 9.00 \\\text { Variable costs per unit } & 4.00 & 4.00 & 4.00 \\\text { Contribution margin per unit } & \$ 2.00 & \$ 4.00 & \$ 5.00\end{array}$
Fixed costs are $77,000 per month.
Twenty percent of all units sold are Product A, fifty-five percent are Product B, and twenty-five percent are Product C.
What is the monthly break-even point for total units?

A) 20,000 units
B) 32,000 units
C) 51,000 units
D) 45,000 units