Mats For Life produces yoga mats. Mat A sells for $60 and has a contribution margin ratio of 40%. Mat B sells for $100 and has a contribution margin ratio of 60%. This year the company sold a total of 80,000 mats, of which 30,000 were units of Mat A. At the breakeven point, the company needs to sell 25,500 units of Mat A. How many units of Mat B were sold and what are the companys fixed costs?