=+4-48 KKK Sales mix, two products OBJECTIVES 1, 2, 7 Goldman Ltd retails two products: a standard and a deluxe version of a luggage carrier. The budgeted income statement for next period is as follows:

Standard carrier Deluxe carrier Total Units sold 187 500 62 500 250 000 Revenues at $28 and $50 per unit $5 250 000 $3 125 000 $8 375 000 Variable costs at $18 and $30 per unit 3 375 000 1 875 000 5 250 000 Contribution margins at $10 and $20 per unit $1 875 000 $1252550 000 3 125 000 Fixed costs 2 250 000 Profit $875 000 Required 1 Calculate the break-even point in units, assuming that the planned sales mix is attained.