The Jillian Company has three product lines of beer mugs$-$A$,$ B$,$ and C$-$with contribution margins of $$6,$$$5,$

and $$3,$ respectively. The president foresees sales of $210,000$ units in the coming period, consisting of $30,000$

units of $A,120,000$ units of $B,$ and $60,000$ units of $C.$ The company's fixed costs for the period are $$448,000.$

Read the requirements.

Requirements

What is the company's breakeven point in units, assuming that the given

sales mix is maintained?

If the sales mix is maintained, what is the total contribution margin when

$210,000$ units are sold? What is the operating income?

What would operating income be if the company sold $30,000$ units of $A,$

$60,000$ units of B$,$ and $120,000$ units of C$?$ What is the new breakeven point

in units if these relationships persist in the next period?

Comparing the breakeven points in requirements $1$ and $3,$ is it always better

for a company to choose the sales mix that yields the lower breakeven point?

Explain.