16. a. A product sells for $255 per unit, and its variable costs are 60% of sales. The fixed costs are $416,000. What is the break-even point in sales dollars?

b.

c. Barclay Enterprises manufactures and sells three distinct styles of bicycles: the Youth model sells for $430 and has a unit contribution margin of $170; the Adult model sells for $980 and has a unit contribution margin of $515; and the Recreational model sells for $1,130 and has a unit contribution margin of $565. The company's sales mix includes: 5 Youth models; 9 Adult models; and 6 Recreational models. If the firm's annual fixed costs total $6,630,000, calculate the firm's break-even point in composite units.

d.

Madison Corporation sells three products (M, N, and O) in the following mix: 3:1:2. Unit price and cost data are: Unit sales price Unit variable costs M N 0 $7 $4 $6 2 3 Total fixed costs are $340,000. The contribution margin per composite unit for the current sales mix (round to the nearest cent) is