Pharoah Company has three product lines in its retail stores: books, videos, and music. The allocated fixed costs are based on units sold and are unavoidable. Demand of individual products is not affected by changes in other product lines. Results of the fourth quarter are presented below:

$\backslash$table$[[,$Books,Music,Videos,Total$],[$Units sold,$1,120,2,240,2,240,5,600],[$Revenue$,$$$26,880,$$$53,760,$$$33,600,$$$114,240$