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	21	%	$	35
Lens B	38			27
Lens C	41			40

Required:

1. Determine the weighted-average contribution margin per unit.

2. Determine the number of units of each product that Tiago must sell to break even if fixed costs are $188,000.

3. Determine how many units of each product must be sold to generate a profit of $76,000.