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 $$31,200.$ Parker's accountant has begun to assess the

profitability of the two lines and has gathered the following data for last year:

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

$x$ units

Break$-$even figurines

$x$ units

Parker Pottery is considering upgrading its factory to improve the quality of its products. The upgrade will add $$5,280$

per year to total fixed cost. If the upgrade is successful, the projected sales of vases will be $2,000,$ 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

$x$ units

Break$-$even figurines

$x$ units