Currently, the unit selling price of a product is $400, the unit variable cost is $330, and the total fixed costs are $1,428,000. A proposal is being evaluated to increase the unit selling price to $450.

a. Compute the current break-even sales (units). units

b. Compute the anticipated break-even sales (units), assuming that the unit selling price is increased to the proposed $450, and all costs remain constant. units

Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $361,200, and the sales mix is 40% bats and 60% gloves. The unit selling price and the unit variable cost for each product are as follows:

Products	Unit Selling Price		Unit Variable Cost
Bats	$40		$30
Gloves	100		60

a. Compute the break-even sales (units) for both products combined. units

b. How many units of each product, baseball bats and baseball gloves, would be sold at break-even point?

Baseball bats	units
Baseball gloves	units