Tyler Inc. sells two products as follows:

	Product A	Product B
Units sold	3,800	4,750
Selling price per unit	$300	$450
Variable costs per unit	$120	$270

The company has the following fixed costs: Product A, $613,000, Product B, $1,023,000, and common fixed costs of $372,800.

What is the package contribution margin?

What is the break-even in packages?

How many units of Product A are required to break-even?

How many units of Product B are required to break-even?

. Units required to Breakeven Product A Product B Breakeven in Packages 11,160 11,160 Multiply by Sales Mix Ratio 0.44 0.56 Units Required to Breakeven 4,910.4 or 4,910 6,249.6 or 6,250