Mats for Life Produces Yoga Mats

Multiple Choice

Mats for Life produces yoga mats.Mat A sells for $60 and has a contribution margin ratio of 40%.Mat B sells for $100 and has a contribution margin ratio of 60%.This year the company sold a total of 80,000 mats, of which 30,000 were units of Mat A.At the breakeven point, the company needs to sell 25,500 units of Mat A.How many units of Mat B were sold and what are the company's fixed costs?

A) 45,000; $3,540,000
B) 50,000; $3,162,000
C) 48,000; $3,648,000
D) 50,000; $3,180,000