Carla Vista Golf Accessories sells golf shoes, gloves, and a laser$-$guided range$-$finder that measures distance. Shown below are

unit cost and sales data:

Fixed costs are $$578,000.$

$($a$)$

Calculate the break$-$even point in units for the company. $($Round weighted$-$average contribution margin per unit to $2$ decimal

places, e$.$g$.15\mathrm{.}25$ and final answers to $0$ decimal places,

Determine the number of units to be sold at the break$-$even point for each product line, Shoes, Gloves and Range$-$Finder.