5. The following questions are based on the following data pertaining to two types of products manufactured by Castle Corporation:

	Per unit
	Sales price	Variable costs
Product Y	$120	$ 70
Product Z	$500	$200

Fixed costs total $250,000 annually. The expected mix in units is 60 percent for Product Y and 40 percent for Product Z.

A. How much is Castles break-even point sales in units (for both Y and Z)? (7 points)

B. If Castle wants to earn a profit of $140,000 after tax, what should be sales in dollars? Assume a tax rate of 30 percent. (8 points)