The Mugger sells three types of Marvel mugs, Captain America, Spiderman, and Superman. The following information is available:

	Captain America	Spiderman	Superman	Total
Sales Volume in units	150,000	50,000	100,000	300,000
Selling Price	$25	$18	$15
Variable cost per unit	20	8	7
Total fixed costs				$300,000

REQUIRED (show all supporting calculations):

1. What is the breakeven point for The Mugger in units and dollars in total and for each mug?
2. Assuming the same total sales volume of 300,000 mugs, would you recommend promoting the change in product mix to 1 to 3 to 2 of Captain America mugs, Spiderman mugs, and Superman mugs? Why? Recalculate the breakeven point in units and dollars in total and for each mug for this sales mix to support your analysis.
3. An EXECUTIVE SUMMARY IS REQUIRED.