Example 3 Windbreakers, Inc. sells light-weight sports/recreational jackets and currently has three products: Calm, Windy, and Gale. Total (joint) fixed costs for the period are expected to be $168,000, and we assume the windbreakers' sales mix, measured by sales value, will remain constant. Additional information is provided below. Example 3 Windbreakers, Inc. sells light-weight sports/recreational jackets and currently has three products: Calm, Windy, and Gale. Total (joint) fixed costs for the period are expected to be $168,000, and we assume the windbreakers' sales mix, measured by sales value, will remain constant. Additional information is provided below