Puleva S.A. of Madrid Spain, manufactures and sells 2 products of luxury finished cutlery A and B. Current monthly sales and cost information is provided below for each case:

	A	B
Selling price per unit	$400	600
Variable expenses per unit	240	120
Number of cases sold	200	80

Fixed expenses are $66,000 per month.

Required: a) Based on the current sales mix, compute the break-even point of the company, and determine the current margin of safety. Also, prepare a contribution income statement in terms of dollars and Contribution margin percentage for each product and the total company sales.