Home Run Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $$311,600,$ and the sales mix is $70\%$ bats and $30\%$ gloves. The unit selling price and the unit variable cost for each product are as follows:

Products Unit Selling Price Unit Variable Cost

Bats $$80$ $$60$

Gloves $200120$

a$.$ Compute the break$-$even sales $($units$)$ for the overall product, E$.$

fill in the blank $1$

units

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

Baseball bats fill in the blank $2$

units

Baseball gloves fill in the blank $3$

units