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The Horner Company makes three products. The cost data for these three products is as follows; 9. Product C S40 Product AProduct B $20 $10 4 Selling price Direct Material Cost Direct Labor Cost Other Variable Costs 2.50 1.50 Total annual fixed manufacturing costs are $440,000 and the annual fixed non manufacturing costs are $400,000. The firm's experience has been that about 20 percent of dollar sales come from product A, 60 percent from B, and 20 percent from C. Determine the number of units of Product B to be sold at the break-even point. WCM = 12+48+ 3 Salen 2