Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $414,400, 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	$80		$60
Gloves	200		120

a. Compute the break-even sales (units) for both products combined. fill in the blank 1 units

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

Baseball bats	fill in the blank 2 units
Baseball gloves	fill in the blank 3 units