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

The HandyTool Manufacturing Company produces the following three products: $\begin{array}{lccc}&\text { Hammers}&\text { Screw drivers}&\text { Saws }\\\text { Selling sales price per unit } & \$ 40 & \$ 16 & \$ 50 \\\text { Variable costs per unit } & \underline{28} & 12 & 30 \\\text { Contribution per unit } & \$ 12 & \$ 4 & \$ 20\end{array}$ Fixed costs are $76,000 per year.
Of all units sold, 50% are hammers, 30% are screwdrivers, and 20% are saws.
Required: Calculate the following values:
A. Break-even point in 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