262 5 Cost-Volume-Profit Analysis: Additional Issues Compute break-even point in units for a company with multiple products E6-9 Tiger Golf Accessories sells golf shoes, gloves, and a laser-guided range-finder that measures distance. Shown below are unit cost and sales data. Pairs of Shoes $100 Pairs of Gloves $30 Range- Finder $260 200 $ 60 Unit sales price Unit variable costs Unit contribution margin Sales mix 60 $ 40 3596 104 Fixed costs are $620,000 Instructions (a) Compute the break-even point in units for the company (b) Determine the number of units to be sold at the break-even point for each product line. (c) Verify that the mix of sales units determined in (b) will generate a zero net income