Sales mix and break-even analysis OBJ. 5 Wide Open Industries Inc. has fixed costs of $475,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company’s two products follow:

Product Selling Price Variable Cost per Unit Contribution Margin per Unit AA $145 $105 $40 BB 110 75 35 The sales mix for products AA and BB is 60% and 40%, respectively. Determine the breakeven point in units of AA and BB.