=+4-27 KK Sales mix OBJECTIVES 1, 2, 7 Jane’s Clothing Design sells skirts for girls and women. The average selling price and variable cost for each product are as follows:

Girls’ skirts Women’s skirts Selling price $60 $80 Variable costs $42 $56 The fixed costs are $38400. The sales mix of girls’ skirts to women’s skirts is 35%/65%. That is, 35% of skirts sold are girls’ skirts and 65% are women’s skirts.

Required 1 What is the break-even point in units for each type of skirt?