20%	30%	50%	Sales Mix
Z	Y	X
40	30	20	Price per unit
28	18	15	V. cost per unit
30%	40%	25%	C.M

Total Sales 1000,000

Fixed cost 152,500 per year c.m of mixed sales=30.5%

If sales 1,500,000 2000,000 1,800,000

1- Compute safety sales $ Ratio.

2- Profit $ Ratio.

Compute the sales level if target profit

A- 200,000 B- 15%