Benjamin Co. has three products A, B, and C, and its fixed costs are $69,000. The sales mix for its products are 3 units of A, 4 units of B, and 1 unit of C. Information about the three products follows:

A B C

Projected sales in dollars.....	$192,000	$192,000	$64,000
Selling price per unit..........	$40	$30	$40
Contribution margin ratio......	30%	35%	35%

(a) Calculate the company's break-even point in composite units and sales dollars.

(b) Calculate the number of units of each individual product to be sold at the break-even point