A Company has fixed costs of $160,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below.

Product

Selling Price

Variable Cost per unit

Contribution Margin

per unit

X

$180

$100

$80

Y

$100

$60

$40

The sales mix for product X and Y is 60% and 40% respectively. Determine the break-even point in units of X and Y.