A firm sells two products, Regular and Ultra. For every unit of Regular the firm sells, two units of Ultra are sold. The firm's total fixed costs are $2,812,000. Selling prices and cost information for both products follow. What is the firm's break-even point in units of Regular and Ultra?

Product	Unit Sales Price		Variable Cost Per Unit
Regular	$	34	$	12
Ultra		37		11

Multiple Choice

• 38,000 Regular units and 38,000 Ultra units.

• 38,000 Regular units and 76,000 Ultra units.

• 12,667 Regular units and 25,333 Ultra units.

• 44,333 Regular units and 88,667 Ultra units.

• 76,000 Regular units and 38,000 Ultra units.