1. The XYZ Company has three major products, whose contribution margins are shown below in Table 1.1.

Table 1.1. Presents description of the mixed products and related contribution margin

Description	Product
A	B	C
Sales Price	$ 13	$12	$6.5
Variable cost per unit	8	6	4
CM/Unit	5	6	2.5

Total fixed costs are $100,000.

Question

(a) the break-even point in units in total and for each product if the three products are sold in the proportions of 30%,50%, and 20%, and

(b)the break-even point in total and for each product if the sales mix ratio changes to 50%, 30%, and 20%