Favorites Company produces toy alligators and toy dolphins. Fixed costs are $1,293,600 per year. Sales revenue and variable costs per unit are as follow:

	Alligators	Dolphins
Sales price	$17	$24
Variable costs	11	9

Requirements

(a)	Suppose the company currently sells 176,000 alligators per year and 99,000 dolphins per year. Assuming the sales mix stays constant, how many alligators and dolphins must the company sell to break even per year?
(b)	Suppose the company currently sells 99,000 alligators per year and 176,000 dolphins per year. Assuming the sales mix stays constant, how many alligators and dolphins must the company sell to break even per year?
(c)	Explain why the total number of toys needed to break even in part a is the same as or different from the number in part b.