=+4-46 KK Sales mix, three products OBJECTIVES 1, 2, 7 Belter Ltd has three product lines of belts—A, B and C—with contribution margins of $3, $2 and $1, respectively. The CEO forecasts sales of 200000 units in the coming period, consisting of 20000 units of A, 100000 units of B and 80000 units of C. The company’s fixed costs for the period are $255000.

Required 1 What is the company’s break-even point in units, assuming that the given sales mix is maintained?