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	$	10		$	8		$	9
Unit variable costs		7			6			7

Total fixed costs are $465,000. The break-even point in composite units for the current sales mix (round to the nearest unit) is:

Multiple Choice

• 31,000

• 17,222

• 134,333

• 93,000

• 62,000