The Terrence Co. manufactures two products, Baubles and Trinkets. The following are projections for the coming year:

	Baubles						Trinkets
	14,400 units						7,200 units
Sales				$	14,400					$	14,400
Costs:
Fixed	$	3,500					$	6,400
Variable		8,640			12,140			5,760			12,160
Income before taxes				$	2,260					$	2,240

How many Baubles will be sold at the break-even point, assuming that the facilities are jointly used with the sales mix remaining constant?

Multiple Choice

a) 8,750

b) 9,900

c) 14,850

d) 13,200