Geitner Sports inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $460,000 and the sales mix is 60% bats and 40% gloves. The units selling price and the unit variable cost for each product are as follows:

Products... Unit Selling Price.... Unit variable Cost

Bats........... $100.00 ....................$75.00

Gloves........$80.00...................... $60.00

A. Compute the break-evensales (units) for the overall product

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