1. A multiproduct company had sales of $40,000 and variable costs of $10,000 for product A and sales of $80,000 and variable costs of $50,000 for product B. If fixed costs were $240,000, what are the break-even points in sales dollars for A and B, respectively?
A. $60,000 and $240,000
B. $80,000 and $320,000
C. $160,000 and $320,000
D. $200,000 and $300,000