10. Boise Inc manufactures and sells two models of luxuriously finished cutlery: Alvaro and Bazan, current revenue, cost, and unit sales data for the two products appear below.

	Alvaro	Bazan
Selling price per unit	$4.00	$6.00
Variable expenses per unit	$2.40	$1.20
Number of units sold monthly	200	80
Fixed expenses per month	$660

The company has developed another product, Cano which the company plans to sell for $8 each. At this price, the company expects to sell 40 units per month of the product without affecting the sales of Alvaro or Bazan. The variable expense would be $6 per unit. The companys fixed expenses would not change. How many units of Alvaro must the company sell in order to break-even? Assume that the sales mix would stay the same. (Choose the closest answer.)

A.67

B. 168

C. 269

D. 320

E. 34