A Firm Sells Two Different Products, a and A Required:
A

A firm sells two different products, A and A.Total fixed costs for this firm are $1,260,000.Additional selling prices and cost information for both products follow:
$\begin{array}{lcc} & \text { Selling } & \text { Variable } \\\underline{\text { Product } }& \underline{\text { Price per }} &\underline {\text { Costsper }} \\& \underline{\text { Unit }} & \underline{\text { Unit }} \\\mathrm{A} & \$ 72 & \$ 40 \\\mathrm{B} & 48 & 28\end{array}$ Required:
a.Calculate the contribution margin per composite unit.
b.Calculate the break-even point in units of each individual product.
c.If pretax income before taxes of $294,000 is desired, how many units of A and B must be sold?
B.For each unit of B, the firm sells two units of