For every 5 items sold, 3 items are textbooks and 2 items are pens. The business license fee and depreciation expense for the business stand are expected to be $88,000.

	Textbook	Pens
unit selling price	$2.20	$2.80
Unit variable cost	$1.50	$1.10

How many textbooks and pens need to be sold to break-even, in total?

	Textbook	Pens
A	32,000	48,000
B	48,000	32,000
C	40,000	40,000
D	80,000	80,000
E.	Some other amounts