The following is the sales budget for Samir Company:

SALES BUDGET

Expected cash collection pattern is $50\%$ in the month of sale, $30\%$ in the following month, and $15\%$ in the

second following month. Five percent of the credit sales are uncollectible. January collections will be:

a$.$ $$45,500$

b$.$ $$54,000$

c$.$ $$51,000$

d$.$ $$50,000$

The Jam Company has three product lines of products A$,$ B$,$ and C with contribution margins of $$6,$$$4,$ and

$$3,$ respectively. The president foresees sales of $144,000$ units in the coming period, consisting of $24,000$

units of $A,72,000$ units of $B,$ and $48,000$ units of $C.$ The company's fixed costs for the period are $$504,000.$

What is the company's breakeven point in units, assuming that the given sales mix is maintained?

a$.84,000$ units

b$.101,250$ units

c$.126,000$ units

d$.116,308$ units