Skinner Corporation manufactures and sells three products: Good, Better, and Best. Annual fixed costs are $3,315,000, and data about the three products follow.

	Good		Better			Best
Sales mix in units	30%		50%			20%
Selling price	$250			$350			$500
Variable cost	100			150			250

Required:

1. Determine the break-even volume in units for each product.
2. Determine the total number of units that Skinner Corporation must sell in order to obtain a profit of $234,000.
3. Assume that the sales mix for Good, Better, and Best is changed to 50%, 30%, and 20%, respectively. Will the number of units required to break-even increase or decrease? Explain. Hint: Detailed calculations are not needed to obtain the proper solution.