Lindstrom Company produces two fountain pen models. Information about its products follows:

	Product A		Product B
Sales revenue	$	120,000	$	170,000
Less: Variable costs		52,800		52,700
Contribution margin	$	67,200	$	117,300
Total units sold		5,000		5,000

Lindstroms fixed costs total $83,000.

Required:

1. Determine Lindstroms weighted-average unit contribution margin and weighted-average contribution margin ratio. (Round your answer to 2 decimal places.)

Weighted Avarage CM		per Unit
Wighted Avarage CM Ratio		%

2. Calculate Lindstroms break-even point in units and in sales revenue. (Round your "Sales Revenue" answer to 2 decimal places and "Sales Units" answer to the nearest whole number.)

Break-Even Sales Units		Units
Break-Even Sales Revenue

3. Calculate the number of units that Lindstrom must sell to earn a $110,000 profit. (Round your answer to the nearest whole number. Use the amounts calculated in Requirement 1.)

Target Sales Units

Units

4. Calculate Lindstroms margin of safety and margin of safety as a percentage of sales if it sells 8,900 total pens. (Round your percentage of sales answer to 2 decimal places and the other answer to the nearest whole number.)

Margin of Safety
Margin of Safety as persantage of sale		%