39) Wren Co. manufactures and sells two products with selling prices and variable costs as follows: Selling price Variable costs Product A P18.00 12.00 Product B P22.00 14.00 Wren's total annual fixed costs are P38,400. Wren sells four units of A for every unit of B. If operating income last year was P28,800, what was the number of units Wren sold? A. 5,486 B. 6,000 C. 9,600 D. 10,500