H Ltd manufactures and sells two products - J and K. Annual sales are expected to be in the ratio of J:1 K:3. Total annual sales are planned to be 420,000. Product J has a contribution to sales ratio of 40% whereas that of product Kis 50%. Annual fixed costs are estimated to be 120,000. The budgeted break-even sales value (to the nearest 1,000) is: (A) 196,000 (B) 200,000 (C) 253,000 (D) 255,000