A firm sells two different products, A and B. For each unit of B, the firm sells two units of A. Total fixed costs for this firm are $1,260,000. Additional selling prices and cost information for both products follow:

	Selling	Variable
Product	Price per Unit	Costs per Unit
A	$72	$40
B	48	28

Required:

(a) Calculate the contribution margin per composite unit. (b) Calculate the break-even point in units of each individual product.