A company sells three products A, B and C in a ratio of 2:2:3.

A company sells three products A, B and C in a ratio of 2:2:3.

Each unit of A,B and C earns a contribution of $4.00, $2.00 and $4.00 respectively. Production fixed costs are $69,000 each month and selling fixed costs are $13,000 each month.

The company holds no inventory. The management accountant wants to know the total number of units needed to break-even. However, he is unsure about how to calculate the weighted average contribution per unit or what category of fixed cost to use.

Place the amounts given to complete the table in order to calculate the total number of units to break even.