A company manufactures office furniture. During the most productive month of the year, 4,500 desks were manufactured at a total cost of $86,625. In its slowest month, the company made 1,800 desks at a cost of $49,500. Using the high-low method of cost estimation, the total fixed costs are

A company has fixed costs of $432,000. The unit selling price and variable cost per unit for the company's two products are provided below:

Product	Selling price per unit	Variable cost per unit
X	$180	$100
Y	$100	$60

The sales mix for products X and Y is 20% and 80%, respectively. How many units of each product, X and Y, would be sold at the break-even point?