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	24%	$ 48
Lens B	45	40
Lens C	31	53

Required:

Determine the weighted-average contribution margin per unit.

Determine the number of units of each product that Tiago must sell to break even if fixed costs are $182,000.

Determine how many units of each product must be sold to generate a profit of $67,000.