Mario makes three models of camera lens. Its product mix and contribution margin per unit follow:

	Percentage of Unit Sales	Contribution Margin per Unit
Lens A	28%	$ 48
Lens B	36	40
Lens C	36	53

Required:

1. Determine the weighted-average contribution margin per unit.
2. Determine the number of units of each product that Mario must sell to break even if fixed costs are $192,000.
3. Determine how many units of each product must be sold to generate a profit of $78,000.