Assume the Following Facts for Two Products,Zip and Zap If Total Fixed Costs Are $132,000,the Break-Even Point in Units

Multiple Choice

Assume the following facts for two products,Zip and Zap:
$\begin{array}{ll}&zip&zap\\\text { Sales mix } & 3 \text { units }& 1 \text { units } \\\text { Selling price per unit } & \$ 21.00&\$28.00 \\\text { Variable costs per unit } & \$ 14.00&\$16.00\end{array}$
If total fixed costs are $132,000,the break-even point in units would be ________.

A) 4,000 units of Zip and 12,000 units of Zap
B) 1,200 units of Zip and 400 units of Zap
C) 12,000 units of Zip and 4,000 units of Zap
D) 8,400 units of Zip and 2,800 units of Zap