All Wood Corporation manufactures dining chairs and tables. All Wood Corp. has fixed costs of $5,000,000. Its sales mix and contribution margin per unit are as follows: Sales Mix	Contribution Margin per Unit
Dining Chairs	40%	$130
Dining Tables	60%	$80

Instructions

a. Calculate the number of units of each product that All Wood must sell in order to break even under this product mix.

b. If All Woods target operating profit is $2,500,000, calculate the number of units of each product that All Wood must sell in order to break even under this product mix.