ABC, Inc's Manufacturing produces two products, A & B. The firm has fixed costs of $28,000, and the details of per unit costs are as follows: A B Unit selling price $ 200 $ 150 Unit variable costs $ 140 $ 100 Unit fixed costs $ 50 $ 50 Engineering hours per unit 6 2 Machine hours per unit 5 5 Set-ups per unit 1 2 A B Sales mix 60% 40% Assuming the sales mix shown, how many units of Product A should ABC have sold at the break-even point