3. Hotdog Industries makes three products: Ketchup, Mayo and Mustard. For the coming year, Hotdog expects that 20% of the total units sold will be Ketchup, 30% will be May0 and 50% will be Mustard. Other budgeted amounts are as follows:

Sales Mix 20% 30% 50%

Product Alpha Beta Delta

Selling price per unit $400 $200 $100

Variable mfg. cost/unit $150 $100 $50

Variable selling cost/unit $50 $20 $10

CM/unit 200 80 40

Total fixed manufacturing costs $180,000

Total fixed selling and administrative costs $30,000

Total Fixed Cost 210,000

a. Based on the above information, what is Hotdogs weighted average contribution margin per unit for next year?

b. Given the expected sales mix, how many units of each product will need to be sold next year to breakeven?

Number of Ketchup ____

Number of Mayo ____

Number of Mustard ____