Y1&Y2 manufactures two products. Information about the two products is as follows:

	Product Y1	Product Y2
Selling sales price per unit	$70	$25
	45	15
Contribution margin per unit	$25	$1

Y1&Y2 expects fixed costs to be $199,000. The firm expects 60% of its sales (in units) to be Product Y1 and 40% of Y2 (a sales mix package of 3units of Y1: 2units of Y2).

Required: ( Answer is your own words, show all your calculations , plagiarism will have serious academic consequences ) Round to the nearest full unit.

1. Calculate the contribution margin per package of 3 Products Y1s and 2 Product Y2s.
2. Determine the break-even point in units for Products Y1 and Y2.
3. Determine the level of sales (in dollars) necessary to generate operating income of $135,000.