• UVW Corporation sells two products, Product A and Product B. The selling price, variable cost, and contribution margin for each product are as follows:

  Product	Selling Price per Unit ($)	Variable Cost per Unit ($)	Contribution Margin per Unit ($)
  A	100	60	40
  B	150	90	60

  Fixed costs are $200,000. Determine the margin of safety and the sales mix needed to achieve a target profit of $50,000.