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Crown Co. can produce two types of lamps, the Enlightner and Foglighter. The data on the two lamp models are as follows: Enlightner Foglighter Sales

Crown Co. can produce two types of lamps, the Enlightner and Foglighter. The data on the two lamp models are as follows: Enlightner Foglighter Sales volume in units 400 470 Unit sales price $ 480 $ 500 Unit variable cost 210 200 Unit contribution margin $ 270 $ 300 It takes one machine hour to produce each product. Total fixed costs for the manufacture of both products are $97,000. Demand is high enough for either product to keep the plant operating at maximum capacity. Assuming that sales mix in terms of units remains constant, what is the breakeven point in total units?

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