Designate the best answer for the following question: Sherwood Corporation sells two types of high-end entertainment systems; one is designed more for audio applications and the other for video applications. Sherwood incurs $187,500 in fixed costs. Per unit data on the two products is presented blow: Unit data Audio system Video system Selling price $1,500 $2,700 Variable costs 900 2,000 Contribution margin $ 600 $700 Sales mix 75% 25% 2. The break-even point in units rounded to the nearest whole unit is: O a. a) 313 O b. b) 268 O c. c) 300 O d. d) 144