Tiago makes three models of camera lens. Its product mix and contribution margin per unit follow:

	Percentage of Unit sales		Contribution Margin per unit
Lens A	27	%	$	34
Lens B	44			26
Lens C	29			39

Required: 1. Determine the weighted-average contribution margin per unit. (Round your intermediate calculations and final answer to 2 decimal places.) 2. Determine the number of units of each product that Tiago must sell to break even if fixed costs are $184,000. (Round intermediate calculations and final answers to the nearest whole number.) 3. Determine how many units of each product must be sold to generate a profit of $72,000. (Round intermediate calculations and final answers to the nearest whole number.)