Nikki Company has fixed costs of $480,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below.

		Selling		Variable		Contribution
Product		Price		Cost/Unit		Margin/Unit
Q		$200		$100		$100
Z		$100		$80		$20

The sales mix for products Q and Z is 75% and 25%, respectively. The break-even point in units is

		24,000 units
		4,800 units
		12,000 units
		6,000 units