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	28	%	$	49
Lens B	38			41
Lens C	34			54

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 $178,000.

A= ? units B= ?units C= ? Units

3. Determine how many units of each product must be sold to generate a profit of $80,000.

A= ? units B= ?units C= ? Units