Data related to the expected sales of snowboards and skis for Winter Sports Inc. for the current year, which is typical of recent years, are as follows:

Products	Unit Selling Price		Unit Variable Cost		Sales Mix
Snowboards	$260		$180		20%
Skis	560		260		80%

The estimated fixed costs for the current year are $317,440.

Required:

1. Determine the estimated units of sales of the overall (total) product necessary to reach the break-even point for the current year. units

2. Based on the break-even sales in units in part 1, determine the unit sales of both snowboards and skis for the current year.

Snowboards:	units
Skis:	units

3. Assume that the sales mix was 80% snowboards and 20% skis. Determine the estimated units of sales of the overall product necessary to reach the break-even point for the current year. units