Bats Gloves Helmets

Unit sales price $120 $80 $100

Unit variable costs $80 $60 $50

Unit contribution margin $40 $20 $50

Sales Mix 40% 50% 10%

Fixed costs are $620,000.

Compute the break-even point in units for the company. Then, determine the number of units to be sold at the break-even point for each product line.