Saldina Hardware is organized into 3 departments. The followingsales and cost data are available for the prior year.

                                                               DeptA                                 DeptB                                  Dept C

Sales                                                     $265,000                             $850,000                             $900,000

Variablecosts                                   106,000                             510,000                             720,000

ContributionMargin                      159,000                             340,000                             180,000

Less fixedcosts                                  60,000                                  85,000                                 92,000

Profit                                                    99,000                                255,000                                88,000

Required:

a. What is the weighted average contribution margin ratio?

b. What level of sales is needed to earn a profit of $500,000assuming the current mix?

c. Saldina Hardware places an advertisement in the local papereach week. All else equal, which department would you emphasize inthe advertisement?