Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $276,000, and the sales mix is 80% bats and 20% gloves. The unit selling price and the unit variable cost for each product are as follows:

products: 

bats ($70 / unit selling price &  $50 / unit variable cost)

gloves ($180 / unit selling price & $110 / unit variable cost)

a. Compute the break-even sales (units) for the overall enterprise product, E.

units

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

Baseball bats____ units

Baseball gloves____ units