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Sales mix and break-even analysis

Conley Company has fixed costs of $16,200,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products follow:

Product	Selling Price		Variable Cost per Unit			Contribution Margin per Unit
Yankee	$310		$220			$90
Zoro	230		180			50

The sales mix for products Yankee and Zoro is 55% and 45%, respectively.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.

Open spreadsheet

Determine the break-even point in units of Yankee and Zoro of the overall (total) product, E. If required, round your answers to the nearest whole number.

Product Yankee: units Product Zoro: units