The Following Data Pertain to the Three Products Produced by Alberts

Multiple Choice

The following data pertain to the three products produced by Alberts Ltd.: $\begin{array}{llrr}&A&B&C\\\text { Selling price per unit } & £ 5.00 & £ 7.00 & £ 6.00 \\\text { Variable costs per unit } &{4.00} &{5.00} &{3.00} \\\text { Contrihution margin ner unit } &{£ .100} & {£ 200}&£ 300 \\\end{array}$ Fixed costs are £90,000 per month. Sixty per cent of all units sold are Product A, 30 per cent are Product B, and 10 per cent are Product C.
What is the monthly break-even point for total units?

A) 45,000 units
B) 36,000 units
C) 60,000 units
D) 180,000 units