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 $$38,400.$ Parker's accountant has begun to assess the profitability of the two lines and has gathered the following data for last year:

$\backslash$table$[[,$Vases,Figurines$],[$Price$,$$$40,$$$70$