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 cost per unit $45 $15

Contribution margin per unit $35 $15

The company expects fixed costs to be $189,000. The firm expects 60 percent of its sales (in units) to be 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 Products A and B.

Product A ____ units

Product B ____ units

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