356 Chapter 21 EXERCISE 21-4 The Timberland Company has fixed costs of $213,380. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. Variable Cost Contribution Margin per Unit per Unit Product K-100 V-200 Selling Price per Unit $65 $90 $45 $64 $20 $26 The sales mix for products K-100 and V-200 is 55% and 45%, respectively. Instructions: Determine Timberland Company's break-even in units of K-100 and V-200