Waterways has a sales mix of sprinklers, valves, and controllers as follows.

Annual expected sales:
Sale of sprinklers		460,000 units at $26.50
Sale of valves		1,480,000 units at $11.20
Sale of controllers		60,000 units at $42.50

Variable manufacturing cost per unit
Sprinklers		$13.96
Valves		$7.95
Controllers		$29.75
Fixed manufacturing overhead cost (total)				$760,000

Variable selling and administrative expenses per unit:
Sprinklers		$1.30
Valves		$0.50
Controllers		$3.41
Fixed selling and administrative expenses (total)				$1,600,000

A) Determine the sales mix based on unit sales for each product.

B) Using the annual expected sales for these products, determine the weighted-average unit contribution margin for these three products.

C) Assuming the sales mix remains the same, what is the break-even point in units for these products?