The Noble Company manufactures two products. Information about the two products are 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 fixed costs to be $189,000. the firm expects 60% of its sales (in units) to be Product A ( a sales mix of 3:2).

A. Calculate the contribution margin per package

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

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