A company sells three products as shown below:

	Product X	Product Y	Product Z	Total
Units	60,000	140,000	50,000	250,000
Sales	$90,000	$150,000	$60,000	$300,000
Variable Costs	$63,000	$93,000	$19,000	$175,000
Contribution Margin				$125,000
Fixed Costs				$100,000

a. How many units of each product need to be sold to break-even?

b. How many units must of each product must be sold if the company wants to have a profit of $50,000? Required: These three products all always sold in fixed proportions. In other words, Product X always accounts for 24% of total sales (60,000/250,000), Product Y always accounts for 56% of total sales (140,000/250,000), and Product Z always accounts for 20% of total sales (50,000/250,000).