Bobby Company has fixed costs of $160,000. The unit selling price, variable cost per unit, and contribution margin per unit for the companys two products are provided below.

Product	Selling Price per Unit	Variable Cost per Unit	Contribution Margin per Unit
X	$180	$100	$80
Y	100	60	40

The sales mix for the company is 40% Product X and 60% Product Y. Determine the break-even point in units of X and Y.