Tracy Company makes two products. The budgeted per unit contribution margin for each product follows. Sales Price Variable Cost per unit Contribution Margin per unit Prod A $35 (20) $15 Prod B $55 (23) $32 Tracy expects to Incur fixed costs amounting to $5,000. The relative sales mix of the products is 65 percent for Product A and 35% for Product B. The total number of units of each Product A and Product B that must be sold to break even is: