The Noble Company manufactures two products. Information about the two products is as follows:

	Product A	Product B
Selling price per unit	$80	$30
Variable costs per unit	45	15
Contribution margin per unit	$35	$15

The company expects the fixed costs to be $189,000. The firm expects 60% of its sales (in units) to be of Product A (a sales mix of 3:2).

Required:

A. Calculate the contribution margin per package. $

B. Determine the break-even point in units for Product A and Product B.

Product A	units
Product B	units

C. Determine the level of sales (in dollars) necessary to generate an operating income of $135,000.