Nikka Company has been operating for only a few months. The company sells three products: M, R & F, each with a unit sales price of Php 50. Budgeted sales by product and in total for the coming month are shown below:

	M	R	F	Total
Percentage of total sales	48%	20%	32%
Sales	240,000	100,000	160,000	500,000
Less: Variable Costs	72,000	80,000	88,000	240,000
Contribution Margin	168,000	20,000	72,000	260,000
Less: Fixed Costs				223,600
Net Income				36,400

1. Average unit contribution margin ratio
2. Composite (or total) breakeven point in units and in pesos
3. Composite unit contribution margin and sales per mix