=+PR 21-5A Sales mix and break-even sales obj. 5

✔ 1. 3,000 units Soldner Health Care Products Inc. expects to maintain the same inventories at the end of 2010 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during 2010. A summary report of these estimates is as follows:

Estimated Estimated Variable Cost