The HandyTool Manufacturing Company Produces the Following Three Products:
Fixed

The HandyTool Manufacturing Company produces the following three products:
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:
$$\begin{array} { l r r r } & \text { Hammers } & \text { Screwdrivers } & \text { Saws } \\\text { Selling price per unit } & \$ 40 & \$ 16 & \$ 50 \\\text { Variable costs per unit } & 28 & 12 & 30 \\\text { Contribution per unit } & \$ 12 & \$ 4 & \$ 20\end{array}$$ A. $\quad$ 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 $\$ 19,000$