A company sells two products. Assuming the same sales mix as shown below, how many units of Product B must be sold to breakeven?

Product A units =200,000, Sales = $600,000, Variable Expenses =$400,000, Contribution Margin = $200,000, Fixed Expenses ?

Product B units = 50,000 Sales = $150,000, Variable Expenses = $37,500, Contribution Margin = $112,500, Fixed Expenses ?

Total for A&B Units = 250,000, Sales = $750,000, Variable Expenses = $437,500, Contribution Margin = $312,500, Fixed expenses = $400,000

Option for answer = A. 256,000 B. 320,000 C. 64,000 D. none of the above