Madison Corporation sells three products (M, N, and O) in the following mix: 3:1:2. Unit price and cost data are:

M N O

Unit sales price $ 7 $ 4 $ 6

Unit variable costs 3 2 3

Total fixed costs are $340,000.

Required:

Determine the break-even point in:

1) composite units

2) individual units of product

3) total sales, for the current sales mix (round to the nearest unit).