Break-even with Opportunity Costs				25%
Cost Behavior				25%
Multiple Product Break-even				25%
NPV (extra credit)				15%
Sunk Costs				25%
				115%

Sevall Surfware is a company that specializes in selling towels, swimsuits, and beach accessories.
The sales mix is 5:5:10 (i.e. for every 5 towels sold, 5 swimsuits and 10 beach accessories are sold).
Find the break-even point for each product. The company's annual fixed costs are $68,000.
Additionally, Sevall wants to achieve an operating profit of $102,000. How many units would it need to sell to achieve a profit of $102,000?
	Selling Price Per Unit	Variable Cost Per Unit
Towels	10	3
Swimsuits	25	10
Beach Accessories	15	9