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 $23\%$ $ $39$

Lens B $4431$

Lens C $3344$

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 $$76,000.$