ales Mix and Break-Even Analysis Heyden Company has fixed costs of $781,000. 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 Q $660 $440 $220 Z 920 700 220 The sales mix for products Q and Z is 35% and 65%, respectively. Determine the break-even point in units of Q and Z.

a. Product Q ______units

b. Product Z ______ units