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	%	$	41
Lens B	39			33
Lens C	38			46

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 $181,000.

3. Determine how many units of each product must be sold to generate a profit of $72,000.