a company produces and sells two products. the first product accounts for 75% of sales, and the second product accounts for the remaining 25%. the first product has a selling price of $10 per unit, variable costs of $6 per unit, and allocated fixed costs of $100,000. the second product has a selling price of $25 per unit, variable costs of $13 per unit, and allocated fixed costs of $212,000. at the breakeven point, what number of units of the first product will have been sold?