Henna Company produces and sells two products, Carvings and Mementos. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 50,000 units of each product. Income statements for each product follow. Carvings Mementos Sales $ 2,000,000 $ 2,000,000 Variable costs 1,600,000 250,000 Contribution margin 400,000 1,750,000 Fixed costs 125,000 1,475,000 Income $ 275,000 $ 275,000

Required: 1. Compute the break-even point in dollar sales for each product. (Show CM ratio as percentage rounded to 3 decimal places.)