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