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

Andrews Sporting Goods, Inc., produces and sells children's softball mitts: vinyl mitts and basic leather mitts. Last year, Andrews sold $24,000$ vinyl mitts and $12,000$ leather mitts. Information on the two products is as follows:

Line Item Description Vinyl Mitts Leather Mitts

Price $$10$ $$16$

Variable cost per unit $610$

Total fixed cost is $$100,490.$

Suppose that in the coming year, the company plans to produce an autographed mitt. The company estimates that $6,000$ autographed mitts can be sold at a price of $$23$ and a variable cost per unit of $$9.$ Total fixed cost must be increased by $$33,490($making total fixed cost $$133,980).$ Assume that anticipated sales of the other products, as well as their prices and variable costs, remain the same.