The Noble Company manufactures two products. Information about the two products are as follows:

                                                Product A       Product B

Selling price per unit                  $80                  $30                 

Variable cost per unit                 $45                  $15

Contribution margin per unit      $35                   $15

The company expects fixed costs to be $189,000. The firm expects 60 percent of its sales (in units) to be Product B (a sales mix of 3:2).

Required: A. Calculate the contribution margin per package. $____

B. Determine the break-even point in units for Products A and B.

Product A ____ units

Product B ____ units

C. Determine the level of sales (in dollars) necessary to generate operating income of $135,000. $ ____