The Company TECAEBANISTA specializes in traditional manufacturing of teak garden furniture. In march, the company manufactured and sold 30 dining room models (MX-75) and 25 dining room models (MX-90) at a unit price of 2.500 and 2.000 respectively.

Regarding the process of manufacturing of these models, the cost structure in March was the following:

Concepts	MX-75	MX-90
Variable manufacturing costs per unit: Direct materials costs. Direct manufacturing labour. Indirect manufacturing costs.	900 750 300	630 600 200
Variable distribution costs: Commission per net sale. Advertising per net sale.	7% 2,5%	5% 1,5%
Traceable Total Fixed costs (march)	4,191	2,833
Total Common fixed costs (march)	800

Required:

If any of the models do not cover their traceable own fixed costs in the global BEP, determine:

a. The new BEP so that all models cover, at least, their traceable own fixed costs.

b. The new percentage of sales of each model.