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Heyden Company has fixed costs of $1,594,600. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products

Heyden Company has fixed costs of $1,594,600. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. Product Selling Price Variable Cost per Unit Contribution Margin per Unit Model 94 $720 $380 $340 Model 81 560 420 140 The sales mix for products Model 94 and Model 81 is 15% and 85%, respectively. Determine the break-even point in units of Model 94 and Model 81 of the overall (total) product, E. If required, round your answers to the nearest whole number.

a. Product Model 94 units

b. Product Model 81 units

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