The Young Manufacturing Company Produces the Following Three Products Fixed Costs Are $76,000 Per Year

The Young Manufacturing Company produces the following three products:
$\begin{array}{|c|c|c|c|}\hline & \text { Hammers } & \underline{\text { Screwdrivers }} & \text { Saws } \\\hline \text { Selling price per unit } & \$ 40 & \$ 16 & \$ 50 \\\hline \text { Variable costs per unit } & 28 & 12 & 30 \\\hline \text { tribution per unit } & \$ 12 & \$ 4 & \$ 20 \\\hline\end{array}$ Fixed costs are $76,000 per year.
Fifty percent of all sales in units are hammers,30 percent are screwdrivers,and 20 percent are saws.
Calculate the following values:
a.Break-even point in total units
b.Number of hammers that will be sold at break-even
c.Total sales in units to obtain a before-tax profit of $19,000