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Benjamin Co. has three products A, B, and C, and its fixed costs are $34,400. The sales mix for its products are 3 units of

Benjamin Co. has three products A, B, and C, and its fixed costs are $34,400. The sales mix for its products are 3 units of A, 4 units of B, and 1 unit of C. Information about the three products follows:

A B C

Projected sales in dollars..

$192,000

$192,000

$64,000

Selling price per unit.

$40

$30

$40

Contribution margin ratio...

25%

35%

35%

Calculate the company's break-even point in composite units

PRESENT YOUR ANSWER ROUNDED TO ZERO DECIMAL PLACES. DON'T USE COMMA SEPARATORS

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