2. Under the two product combinations:

a. Under the fixed cost of 20000 yuan, the sales volume and sales amount under the balance of individual profits and losses of two products a and B?

b. The fixed cost is RMB 20000, the target profit before tax is RMB 100000, and the sales volume and sales amount under the balance of individual profits and losses of two products a and B?

Unit price	150	300
Unit variable cost	75	150
Considering contribution rate and difficulty ratio	30%	70%