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Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $320,000, and the sales mix is 80% bats

Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. Thefixed costsare $320,000, and the sales mix is 80% bats and 20% gloves. The unit selling price and the unitvariable costfor each product are as follows:

Products Unit Selling Price Unit Variable Cost

Bats $80 $60

Gloves 200 120

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

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

Baseball bats___ units

Baseball gloves ___units

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