Birch Manufacturers has provided the following information regarding the two products that it sells:

	Jet Boats	Ski Boats
Sales price per unit	$12,000	$24,000
Variable cost per unit	$6,000	$16,000

Annual fixed costs are $280,000.

How many units must be sold in order for Birch to break even, assuming that Birch sells five jet boats for every two ski boats sold? (Round any intermediate calculations to two decimal places, and your final answer to the nearest unit.)

A.7 jet boats and 6 ski boats

B.31 jet boats and 12 ski boats

C.12 jet boats and 31 ski boats

D.6 jet boats and 7 ski boats