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Genie Company can produce two types of lamps, the Enlightner and Foglighter. The data on the two lamp models are as follows Enlightner Foglighter Sales

Genie Company can produce two types of lamps, the Enlightner and Foglighter. The data on the two lamp models are as follows

Enlightner Foglighter
Sales volume in units 600 400
Unit sales price $ 318 $ 430
Unit variable cost 212 258
Unit contribution margin $ 106 $ 172

It takes one machine hour to produce each product. Total fixed costs for the manufacture of both products are $96,000. Demand is high enough for either product to keep the plant operating at maximum capacity.

Assuming that sales mix in terms of units remains constant, what is the breakeven point in total units?

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