Ivanhoe Golf Accessories sells golf shoes, gloves, and a laser$-$guided range$-$finder that measures distance.

Shown below are unit cost and sales data:

Pairs of Shoes

Pairs of Gloves

Range$-$Finder

Unit sales price

$$105$

$$35$

$$295$

Unit variable costs

$65$

$15$

$220$

Unit contribution margin

$$40$

$$20$

$=$

$$75$

Sales mix

$35\%$

$45\%$

$20\%$

Fixed costs are $$836,000.$

$($a$)$

Determine the number of units to be sold at the break$-$even point for each product line.

Break$-$even point

Shoes

units

Gloves

units

Range$-$Finder

units