Assuming a sales mix of 3 units for A for every 1 unit of B. a selling price of $21.60 for A and $28.80 for B, variable costs per unit of $14.40 for A and $16.80 for B, and total fixed costs of $53,760, the break even in units would be:

a) 40,320 units of A and 13,440 units of B

b) 1200 units of A and 400 units of B

c)1600 units of A and 4,800 units of B

d) 4800 units of A and 1600 units of B