Required If total fixed cost at James Company is $1,095,000 and the sales mix remains constant, what is the number of units of product X that will be sold as part of the breakeven sales mix? 3) 2-36 Multiproduct breakeven analysis Brant Consulting designs costing and transfer pricing sys- tems for its clients. Here is a summary of volume, revenue and cost expectations for the upcom- ing year: COSTING PROJECTS TRANSFER PRICING PROJECTS FIRM ITEM PER UNIT 50 Joes PER UNIT 75 Joes TOTAL Revenue. $10.000 $500,000 $15,000 $1,125,000 $1,625,000 Variable cost. 4.500 225,000 11,500 862.500 1,087,500 Contribution margin $ 5,500 $275,000 $ 3,500 $ 262,500 $ 537,500 Fixed cost... 473.000 Profit 64,500 Required (a) Assuming a constant sales mix, how many units of each product must Brant Consulting sell to breakeven? (b) Assuming a constant sales mix, how many units of each product must Brant Consulting sell to earn a pretax profit of $86,000