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

	M			N			O
Unit sales price	$	9		$	7		$	8
Unit variable costs		5			4			7

Total fixed costs are $340,000. The break-even point in composite units for the current sales mix (round to the nearest unit) is:

Multiple Choice

• 20,000

• 14,167

• 40,000

• 60,000

• 100,000