17. Assuming a constant mix of 3 units of Small for every 1 unit of Large.

Small Large

Sales $20 $30

Variable cost per unit 14 18

Total common fixed costs $48,000

The breakeven point in units would be

a. 4,800 units of Small and 1,600 units of Large.

b. 1,200 units of Small and 400 units of Large.

c. 1,600 units of Small and 4,800 units of Large.

d. 400 units of Small and 1,200 units of Large