Madison Corporation sells three products (M, N, and O) in the following sales mix: 3:1:2. Unit price and cost data are:

	M	N	O
Unit sales price	$12	$10	$11
Unit variable costs	9	8	9

Total fixed costs are $585,000. The break-even point in composite units for the current sales mix (round to the nearest unit) is:

A. 17,727

B. 78,000

C. 39,000

D. 169,000

E. 117,000