83 . Chelonia Lid manufacture es small robot toys . It plans to introduce two products , Speedie and Spunkie . It is anticipated that the product mix will be 40% Speedie and 60 % Spunkie . One unit of Speedie will be sold for $100 , with variable cost equals $ 40 . For a unit of Spunkie , the selling price will be $120 and the variable cost is $70 . The fixed cost for producing the two products is $108 000 . What is the break even point ? A . Speedie : 1200 units ; Spunkie : 800 units B . Speedie : 800 units , Spunkie : 1200 units C . Speedie : 1800 units ; Spunkie : 2160 units D. Speedie : 2160 units , Spunkie : 1800 units