Baird Company manufactures two products. The budgeted per-unit contribution margin for each product follows: Baird expects to incur annual fixed costs of $194,400. The relative sales mix of the products is 60 percent for Super and 40 percent Supreme Required a. Determine the total number of products (units of Super and Supreme combined) Baird must sell to breakeven. b. How many units each of Super and Supreme must Baird sell to break even? (For all requirements, do not round intermediete colculations.)