P$1.($CVP for a single product case$)$ Coyote computing Company produces and sells one product,

a calculator. The following information pertains to the prices and costs of the product.

Compute the break even point

a$.$ In number of units,

b$.$ In sales revenues $($$$).$

Compute the number of units to make and sell to earn the target income.

P$2.($CVP for multiple products case$)$ Rowling Company produces and sells three products,

product $A,$ product $B,$ and product $C.$ Over the most recent five years, Rowling sold, on average,

$10,000$ units of A$,30,000$ units of $B,$ and $60,000$ units of $C,$ annually. The following information

pertains to the prices and costs of the three products.

Before tax Target income $$30,000$

Required: Assume that the sales mix is maintained.

a$.$ What is the company's break$-$even point in terms of the number of units of each product and

$ $?$

b$.$ How many units of each product should be sold to earn the target income?