H&C Pty Ltd sells three types of electronic garden tools - Weeders, Hedge Clippers, andLeaf blowers. Selected information on the rackets is given below:

Weeders

Hedge clippers

Leaf blowers

Sales in units (per annum)

30 000

20 000

50 000

Unit selling price

$90

$280

$350

Variable manufacturing cost per unit

$30

$100

$200

Variable selling cost per unit

$10

$55

$70

All sales are made through the company's own retail outlets. The company has the following fixed costs:

Per annum

Fixed manufacturing cost

$700,000

Fixed selling and administrative costs

$10,000

Total

$710,000

Required:

(a)Calculate the unit contribution margin for each product type.(1.5 marks)

(b)Calculate the weighted average unit contribution margin, assuming a constant sales mix.(1 mark)

(c)Compute the break-even point in units for the company as a whole.(1 mark)

(d)Compute the break-even point in units for each product.(1.5 marks)

(e)Determine the total number of units that must be sold to obtain a target profit of $80,000 for the company(2 marks)