A company produces Product X and Product Y. Fixed overhead costs amount to $180,000 every year. The Budgeted sales (in units) is equally divided between the products (50%). The following budgeted information is available for both products for the next year: Product X Product Y Contribution per unit $12 $8 Actual costs and selling prices are considered identical to those budgeted. An analysis of the actual sales volume for the period: product X - 75% , product Y - 25% . What will be the break-even points for planned and actual sales volumes Calculate: - Break-even point budgeted - Break-even point for actual results