$1.$ Valeria Company sells two products. Product M sells for $$12$ and has variable costs per unit of $$7.$ Product Q$$s selling price and variable costs are $$15$ and $$10,$ respectively. If fixed costs are $$60,000$ and Valley sells twice as many units of Product M as Product Q$,$ what is the BEP in units for Product M$?$ a$.4,000$ b$.6,000$ c$.12,000$ d$.8,000$