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Microsoft has fixed costs of $300,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's tow products are

Microsoft has fixed costs of $300,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's tow products are provided below:

Product selling price per unit variable cost per unit contribution margin per unit
word $310 $210 $100
excel $250 $30 $220

The sales mix for product Word and Excel is 70% and 30% respectively. Determine the break-even point in units of Word and Excel. If applicable, round answers to the nearest whole number.

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