A B C D E F G L M N 0 Q Sales mix and break-even sales Sales and Production Budgets Based on the following production and sales data for June, prepare (a) a sales budget and (b) a production budget. Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs, the sales mix, the unit selling price and the unit variable cost for each product are as follows: Unit Selling Unit Variable Products Sales Mix Price Cost Dragon Sports Inc. Sales Budget For the Month Ending June 30 Bats Gloves Product & Area Unit Sales Volume Unit Selling Price Total Sales ($) Bats Gloves 70% 30% $80 $100 $45 $80 750 500 300 250 Estimated inventory (units), June 1 Desired inventory (units), June 30 Expected sales (units): Midwest Region South Region Fixed costs Bats Midwest Region South Region Gloves Midwest Region South Region $369,050 12,000 14,000 3,500 4,000 Unit selling price of Dragon Unit variable cost of Dragon Unit contribution margin 1 Break-even sales (units) Dragon Sports Inc. Production Budget For the Month Ending June 30 Units Bats Units Gloves Expected units to be sold Desired inventory, June 30 Units of baseball bats sold at the break-even point Units of baseball gloves sold at the break-even point Total units available 3 Estimated inventory, June 1 Total units to be produced