The

Pawlak

Company has three product lines of

beltslong dash

A,

B, and

Clong dash

with

contribution margins of

$ 5

,

$ 3

,

and

$ 2

,

respectively. The president foresees sales of

256 comma 000

units in the coming period, consisting of

32 comma 000

units of A,

64 comma 000

units of B, and

160 comma 000

units of C. The company's fixed costs for the period are

$ 294 comma 000

.

REQUIRMENTS:

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 256 comma 000 units are sold? What is the operating income?

3.	What would the operating income be if 32 comma 000 units of A, 160 comma 000 units of B, and 64 comma 000 units of C were sold? What is the new breakeven point in units if these relationships persist in the next period?