HOW BE 20-5 Sales mix and break-even analysis Obj. 5 Conley Company has fixed costs of $17,802,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products follow: Product Model Selling Price Variable Cost per Unit Contribution Margin per Unit Yankee $180 $ 99 $81 Zoro 225 135 90 The sales mix for products Yankee and Zoro is 80% and 20%, respectively. Determine the break- even point in units of Yankee and Zoro. BE 20-6 Operating leverage Obj. 5 Haywood Co. reports the following data: Sales $ 6,160,000 Variable costs (4,620,000 Contribution margin $ 1,540,000 Fixed costs (440,000) Operating income $ 1,100,000 Determine Haywood Co.'s operating leverage