Joseph Co. has three products A, B, and C, and its fixed costs are $69,000. The sales mix for its products are 3 units of A, 4 units of B, and 1 unit of C. Information about the three products follows:

A. Calculate the company's break even point in composit units and sales dollars

B. Calculate the number of units of each individual product to be sold at break even point.

	A	B	C
Projected Sales	$192,000.00	$192,000.00	$64,000.00
Selling price	$40.00	$30.00	$40.00
Contribution Margin Ratio	30%	35%	35%