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WaterSports USA sells three types of wake boards. Information relative to sales in units and dollars are given in the table below:

Sales Category	Wakeman	Jumper	Novice	Total
Sales in Units	1,000	5,000	2,000	8,000
Price per Unit	$200	$150	$100
Variable cost per Unit	$150	$100	$50

Fixed costs are projected to be $100,000. Carry all calculations to four decimal places.

Compute the contribution margin per unit.

Compute the weighted contribution margin.

Compute the break-even in total units.

Compute the break-even per product.

Discuss briefly the usefulness of the computation in the business world.