Hugo Inc. sells three sizes of umbrellas: small, medium, and large. The company has annual fixed costs of $390,400. For the past several years, 20% of Hugo's sales have been the small and large umbrellas each and with the remaining 60% being the medium size. Hugo does not expect this to change in the upcoming year. The following information is also available for each of the umbrellas:

	Small		Medium		Large
Sales price per unit	$8		$14		$35
Variable costs per unit	3		4		9

A.	How many total umbrellas does the company need to produce and sell in order to break even?
B.	How many medium umbrellas need to be sold in order to break even?