Rawlings Company Prepared the Following Budget Information for the Coming

Rawlings Company prepared the following budget information for the coming year:
$\begin{array}{|l|r|r|r|r|}\hline&\text { Product A }&\text { Product B }&\text { Product C}&\text { Total }\\\hline \text { Sales } & \$ 85,714 & \$ 1,000,000 & \$ 177,777 & \$ 1,263,49 \\\hline \begin{array}{l}\text { Variable } \\\text { expenses }\end{array} & \underline{25,714} & \underline{800,000} & \underline{97,777} & \underline{923,491} \\\hline \begin{array}{l}\text { Contribution } \\\text { margin }\end{array} & \$ 60,000 & \$ 200,000 & \$ 80,000 & \$ 340,000 \\\hline \text { Fixed expense } & & & & \underline{255,000} \\\hline \begin{array}{l}\text { Operating } \\\text { income }\end{array} & & & & \$ 85,000 \\\hline\end{array}$

The budget assumes the sale of 20,000 units of A,100,000 units of B,and 80,000 units of C.
Required:
a)What is the company's break-even point given the sales mix above?
b)If the budgeted sales mix is maintained,what is the total contribution margin and operating income if 300,000 units are sold?