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Heyden Company has fixed costs of $1,663,200. 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 $1,663,200. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products follow:

Product Selling Price Variable Cost per Unit Contribution Margin per Unit
QQ $540 $330 $210
ZZ 370 210 160

The sales mix for Products QQ and ZZ is 40% and 60%, respectively. Determine the break-even point in units of QQ and ZZ. If required, round your answers to the nearest whole number.

a. Product QQ units b. Product ZZ units

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