Digger Tech Inc manufactures and sells three products (Alpha, Beta and Gamma). The sales price and unit variable cost for the three products are as follows:

Product	Sales price per unit ()	Variable cost per unit ()
Alpha	75	45
Beta	60	25
Gamma	55	15

Their sales mix is reflected as a ratio of 4(Alpha): 2(Beta): 1(Gamma). Annual fixed costs shared by the three products are 345,000 per year.

Required:

1. Calculate the number of units of each product (with their current sales mix) that will need to be sold in order to break-even.
2. What is their break-even point in sales ()?
3. How could Digger Tech Inc improve profitability by changing its sales mix (either increasing or decreasing each product by 1 part, eg: 5(Alpha): 1(Beta): 1(Gamma)).
4. What should Digger Tech Inc take into consideration before attempting to making any such change to their sales mix.