Elizabeth Co$.$ has three products A$,$ B$,$ and C$,$ and its fixed costs are $$69,000.$

The sales mix for its products is $3$ units of $A,4$ units of $B,$ and $1$ unit of $C.$

A

B

C

Selling price per unit

$$40$

$$30$

$$40$

Contribution margin ratio

$30\%$

$35\%$

$35\%$

How many units of product $B$ does Elizabeth Co$.$ need to sell to break even given the sales mix?