Break-Even with Multiple Products Wagner Enterprise sells two products, large tractors and small tractors. A large tractor sells for $74,400 per unit with variable costs of $34,224 per unit. Small tractors sell for $40,800 per unit with variable costs of $19,584 per unit. Total fixed costs for the company are $1,440,000. Wagner Enterprises typically sells two large tractors for every three small tractors. Assuming the sales mix remains constant, how many large and small tractors are sold (in units) at Wagner's break-even point? number of large tractors number of small tractors