Information about two products is as follows:

	Product E	Product Z
Selling price per unit	$40	$65
Variable costs per unit	15	45
Contribution margin per unit	$25	$20

The firm expects 80 percent of its sales (in units) to be Product E (a sales mix of 8:2). Fixed costs are expected to be $90,000.

The break-even point in units for Products E and Z respectively in units would be:

A.

4,000 units & 1,000 units

B.

600 units & 150 units

C.

8,000 units & 2,000 units

D.

3,000 units & 750 units