ABC manufacturing industry produces two products X and Y. These products are produced and sold in constant proportions such that for every 3 units of X produced or sold, 2 units of Y are also produced or sold. Each unit of X is sold at TTZS 100 and has a variable cost of TZS 70 while a unit of Y is sold at TZS 50 and has a variable cost of TZS 30. Fixed cost amounts to TZS 39,000 per month. Determine the number of units to be sold so as to break even and sales revenue at B.E.P