EXERCISES: Set A (continued) 30. Break-Even Point and Target Profit Measured in Units (Multiple Products a. Start by calculating the contribution margin for each product Sweater contribution margin- Jacket contribution margin- per unit per unit Then, calculate the weighted average contribution margin per unit: Weighted average contribution margin per unit = ) + ( b. The break-even point in units is calculated as: c. Break-even point in units for each product is: Sweater Jacket Total units (= units (= units d. The target profit point in units is calculated as: e. The target profit point for each product is: units (= X = 0% % ) Sweater Jacket Total units (= units Question 30 D o me margin of safety in sales dollars. Break-Even Point and Target Profit Measured in Units (Multiple Products). Warm Gothing, Inc produces two different products with the following monthly data. Sweater Jacket Total Selling price per unit $100 $400 . Variable cost per unit $ 40 $240 Expected unit sales 21,000 ,000 30,000 Sales mix 70 percent 30 percent 100 percent Fixed costs 51.800,000 Assume the sales mix remains the same at all levels of sales. Required: a. Calculate the weighted average contribution margin per unit. b. How many units in total must be sold to break even? c. How many units of each product must be sold to break even? d. How many units in total must be sold to earn a monthly profit of $360,000? e. How many units of each product must be sold to earn a monthly profit of $360,000