Assume the following facts for two products, Zip and Zap: Zap Zip 3 units 1 unit Sales mix Selling price per unit Variable costs per unit $21.00 $28.00 $14.00 $16.00 If total fixed costs are $132,000, the break-even point in units would be O A. 4,000 units of Zip and 12,000 units of Zap B. 1,200 units of Zip and 400 units of Zap O C. 8,400 units of Zip and 2,800 units of Zap OD. 12,000 units of Zip and 4,000 units of Zap