Multiple$-$Product Break$-$even, Break$-$Even Sales Revenue

Cherry Blossom Products Inc. produces and sells yoga$-$training products: how$-$to DVDs and a basic equipment set $($blocks$,$ strap, and small pillows$).$ Last year, Cherry Blossom Products sold $13,500$ DVDs and $4,500$ equipment sets. Information on the two products is as follows:

DVDs Equipment Sets

Price $$8$ $$25$

Variable cost per unit $415$

Total fixed cost is $$85,860.$

Suppose that in the coming year, the company plans to produce an extra$-$thick yoga mat for sale to health clubs. The company estimates that $9,000$ mats can be sold at a price of $$18$ and a variable cost per unit of $$11.$ Total fixed cost must be increased by $$28,620($making total fixed cost $$114,480).$ Assume that anticipated sales of the other products, as well as their prices and variable costs, remain the same.