Business Solutions sells upscale modular desk units and office chairs in the ratio of 3:2 (desk unit:chair). The selling prices are $1,170 per desk unit and $420 per chair. The variable costs are $670 per desk unit and $170 per chair. Fixed costs are $300,000.

Required:

1. Compute the selling price per composite unit. 2. Compute the variable costs per composite unit. 3. Compute the break-even point in composite units.