12. Home Run Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $243,200, and the sales mix is 70% bats and 30% gloves. The unit selling price and the unit variable cost for each product are as follows:

Products	Unit Selling Price		Unit Variable Cost
Bats	$40		$30
Gloves	100		60

a. Compute the break-even sales (units) for the overall product, E. ___________ units

b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?

Baseball bats	________units
Baseball gloves	__________units