2. B unit Company A total 1.000 50.000 15.000 5.000 300 100 60 B total 300 90.000 30.000 18.000 140.000 45.000 23.000 A unit vol Sales 50 Raw material 15 Other variable 5 costs depreciation Other industrial fixed costs Administrative costs Office rent 15.000 5.000 20.000 15.000 25.000 10.000 Which is the sales volume of each product to obtain an Operating Income of 20% of Sales, keeping the same level of Contribution Margin