2. When you are selling more than one product, you will need to allocate fixed costs to calculate break-even by product. One way to do this is to use the previous sales for each product in the calculation. Given fixed costs of $60,000, complete the following table to allocate fixed costs and calculate break-even for each product. Tops Pants $20 $10 $60,000 $30 $15 $54,000 Unit Price Unit Cost Previous Sales Allocation Percent Allocated Fixed Cost Break-even Units