Gatewood Hills Inc has three products X, Y, and Z, and its fixed costs are $69,000. The sales mix for its products are 3 units of X, 4 units of Y, and 1 unit of Z. Information about the three products follows:

X Y Z

projected sales in dollars $192,000 |$192,000 | $64,000

Selling price per unit$40 | $30 |$40

Variable cost per unit $30 | $20 |$25

(a). Calculate the company's break-even point in composite units AND sales dollars. Hint: The contribution margin of a composite unit is a number between $80 and $100).

(b). Calculate the number of units of each individual product to be sold at the break-even point. (Check: At break-even point you should have 2,436 units of product X.