The break-even point for the expected sales mix is (round to nearest whole unit)

Mark Corporation produces two models of calculators. The Business model sells for $60, and the Math model sells for $40. The variable expenses are given below:

 

Business

Math

 

Model

Model

Variable production costs per unit

$15

$16

Variable selling and administrative expenses per unit

$9

$6

The fixed expenses are $75,000 per month. The expected monthly sales of each model are: Business, 1,000 units; Math, 500 units.

The break-even point for the expected sales mix is (round to nearest whole unit):

A) 833 of each

B) 1,667 Business and 833 Math

C) 1,667 of each

D) 833 Business and 1,667 Math