Clank Bicycles is a bicycle retailer that sells road bikes and mountain bikes. Mountain bikes accounts for 60% of the stores total sales volume. The selling price and variable cost per unit are as follows:

	Road bike	Mountain bike
Selling price	4,700	3,400
Product cost	3,080	2,600
Sales commission	60	40

Annual fixed costs are $113,400. Ignore tax effects and assume a constant sales mix.

Required:

a. Calculate the break-even point in units and dollars.

b. Calculate how many bicycles of each type needed to be sold to earn a target net profit of $340,200?