Leather, Inc has two products and it's contribution margin income statement is as follows:

	Product A	Product B	Total
Sales	$100	$300	$400
Variable Costs	$40	$200	$240
Contribution Margin	$60	$100	$160
Fixed Costs			$200
Net Loss			$(40)

1.) Calculate the average contribution margin ratio for Leather, INC.

2.) Calculate the total sales dollar amount needed from both products for Leather, INC to break even.