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189.     Dodger Company produces two products, X and Y. The following     information is presented for both products:

                X     Y
                                                   Selling price per unit      $46     $36
          Variable cost per unit      $38     $24

     Total fixed costs are $234,000. Dodger Company plans to sell 21,000 units of product X and 7,000 units of product Y.

     Compute:

a.     Contribution margin for each product

     b.     Current net income

     c.     Break even point in units of both X and Y if the sales mix is 3 units of X for every unit of Y

     d.     Break even volume in total dollars if the sales mix is 2 units of X for every 3 units of Y

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