Brewer, Inc. sells two products, Product A and Product B. The following data relate to expected sales for the coming period:

	Product A	Product B
Sales units	30,000	70,000
Sales revenue	$360,000	$770,000
Variable cost of goods sold	$120,000	$210,000
Variable selling and administrative costs	$90,000	$70,000

If total fixed cost is $126,000, how many units of each product are needed to breakeven at the given sales mix? (Do not round relevant intermediate calculations, such as percentages).

a. 10,500 units of Product A and 10,500 units of Product B b. 3,500 units of Product A and 3,500 units of Product B c. 10,500 units of Product A and 24,500 units of Product B d. 3,000 units of Product A and 7,000 units of Product B e. 3,600 units of Product A and 8,400 units of Product B f. 12,000 units of Product A and 28,000 units of Product B g. 9,000 units of Product A and 21,000 units of Product B h. None of the above.