Page 5 of 12 Rowling Inc. manufactures and sells two models of luxuriously finished cutlery: Alpha and Beta. The results for the last year for the two products appear below. Alphal Beta Selling price per unit S4.00 96.00 Variable expenses per unit) $2.40 $1.20 Number of units sold 2001 80 Fixed expenses per month $660 The company has developed another product, Gamma, which the company plans to sell for 58 each. At this price, the company expects to sell 40 units per month of the product without affecting the sales of Alpha or Beta. The variable expense would be $6 per unit. The company's fixed expenses would not change. How many units of Alpha must the company sell in order to break-even? Assume that the sales mix (with three products) would stay the same. (Choose the closest answer.) 171 168 206 210 E. None of the above A B