Ramirez corporation sells two types of computer chips. the sales mix is 30% (Q-Chip) and 70% (Q-Chip Plus). Q-Chip has variable costs per unit of $60 and a selling price of $100. Q-Chip Plus has variable costs per unit of $70 and a selling price of $130.

A. The weighted-average unit contribution margin for Ramirez is:

B. Ramirez's fixed costs are $540,000. How many units of Q-Chip would be sold at the break-even point?