Use the following information to answer #18 through #20

Seaver Corporation manufactures snowboards. It has fixed costs of $4,140,000. Seavers unit cost and sales data is shown as follows:

Mammoth Aspen Vail

Model Model Model

Unit sales price $200 $300 $400

Unit variable costs $160 $240 $280

Units sold 24,000 36,000 20,000

Determine the number of units of each model that the company must sell to break even:

a)Mammoth - 24,000 units; Aspen - 36,000 units; Vail 20,000 units

b)Mammoth - 18,000 units; Aspen - 27,000 units; Vail 15,000 units

c)Mammoth - 22,000 units; Aspen - 40,000 units; Vail 18,000 units

D)Mammoth - 20,000 units; Aspen - 20,000 units; Vail 20,000 units