Multiple$-$Product Breakeven

Parker Pottery produces a line of vases and a line of ceramic figurines. Each line uses the same equipment and labor; hence, there are no traceable fixed costs. Common

fixed cost equals $$45,000.$ Parker's accountant has begun to assess the profitability of the two lines and has gathered the following data for last year:

Required:

If required, round your final answers to nearest whole value.

Compute the number of vases and the number of figurines that must be sold for the company to break even.

Break$-$even vases

units

Break$-$even figurines

units

Parker Pottery is considering upgrading its factory to improve the quality of its products. The upgrade will add $$5,260$ per year to total fixed cost. If the upgrade is

successful, the projected sales of vases will be $1,500,$ and figurine sales will increase to $1,000$ units. What is the new break$-$even point in units for each of the products?

Break$-$even vases

units

Break$-$even figurines

units