20-04 Equivalent Units Of Co. -3 Exercises& Problems Sales Mix and Break-Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $673,200, and the sales mix is 20% bats and 80% gloves. The unit selling price and the unit variable cost for each product are as follows: Products Unit Selling Price Unit Variable Cost Bats Gloves a. Compute the break-even sales (units) for both products combined. $80 $60 200 120 units b. How many units of each product, baseball bats and baseball gloves, would be sold at break-even point? Baseball bats Baseball gloves units units