1.) The sales mix for firm is in proportions as follows:

Product A: 4 units at $16 sales price; $6 variable cost per unit.

Product B: 5 units at $17 sales price; $12 variable cost per unit.

Product C: 3 units at $7 sales price; $3 variable cost per nits.

The firms fixed costs are $69,300. The composite break-even units are

A. 100 units

B. 600 units

C. 900 units

D. More than 1,000 units

2.) The following data were obtained from the financial records of Bargardon Company For the month of March:

Sold 2,500 units, achieved a contribution margin of $75,000 and net income of $40,000 after subtracting its fixed costs of $35,000. The management believes the company can increase its sales to 3,000 units, with no changes in the fixed costs, variable cost per unit and the sales price; the net income (before taxes) will be closest to

A. $40,000

B. $43,000

C. $47,500

D. $55,000