A company sells two products: J and K. The sales mix is expected to be 3 units of Product K for every unit of Product J. Product has a contribution margin per unit of $4.00 whereas Product K has a contribution margin per unit of $2.00. Annual fixed expenses are expected to be $120,000. The break-even point for the company in units sales is expected to be: O 16,000 of J and 48,000 of K O 20,000 of J and 20,000 of K O 36,000 of J and 12,000 of K 12,000 of J and 36,000 of K