Selling Price/ Unit S Variable Cost / Unit Required Sales Mix Maximum Sales (units) Use of Capacity (hours) Total Capacity Hours Available Total Fixed Costs Product A B C 50.00 $ 30.00 $ 80.00 20 12 50 30% 60% 10% 100,000 200,000 50,000 2 1.5 3 Total 455,000 $4,000,000.00