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Fitch Ltd. produces lighting fixtures. For the upcoming period, the company has provided the following budget information for two of its product lines: Table lamps

Fitch Ltd. produces lighting fixtures. For the upcoming period, the company has provided the following budget information for two of its product lines:

Table lamps Floor lamps Total

Sales (units) 100,000 500,000 600,000

Sales $ 6,100,000 $ 52,000,000 $ 58,100,000

Variable costs 2,600,000 22,500,000 25,100,000

Contribution margin 3,500,000 29,500,000 33,000,000

Deduct: product line fixed costs 2,700,000 28,200,000 30,900,000

Product line operating profit (loss) $ 800,000 $ 1,300,000 $ 2,100,000

Assuming the sales mix remains as budgeted, how many table lamps must be part of the sales mix for Fitch to break even?

a) 53,185

b) 93,637

c) 468,185

d) 561,822

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