Rawlings Company prepared the following budget information for the coming year: Sales Variable expenses Contribution margin Fixed expense Pperating income Product Al $85, 714 25, 714 $60,000 Product Bl Product C $1,000,000 $177, 777 800,000 97, 777 $200,000 $80,000 Totall $1,263, 491 923, 491 $340,000 255, 000 $85,000 The budget assumes the sale of 20,000 units of A, 100,000 units of B, and 80,000 units of C. Required: a) What is the company's break-even point given the sales mix above? b) If the budgeted sales mix is maintained, what is the total contribution margin and operating income if 300,000 units are sold