H Limited manufactures and sells two products, J and K. Annual sales are expected to be in the ratio of J: 1, K:3. Total annual sales are planned to be £420000. Product J has a contribution to sales ratio of 40%, whereas that of product K is 50%. Annual fixed costs are estimated to be

£120 000.

The budgeted break-even sales value (to the nearest £1000):LO1

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A 196000 B 200 000 C 253 000 D 255 000 E cannot be determined from the above data.