Multiple$-$Product Profitability Analysis

Spalding produces acrylic and polycarbonate basketball backboard and rim sets. Assume the following represents sales information for last year.

Required

a$.$ Determine the current break$-$even point in sales dollars.

b$.$ With the current product mix and break$-$even point, determine the average unit contribution margin and unit sales.

Note: Round average unit contribution margin to two decimal places $($for example, round $7\mathrm{.}555$ to $7\mathrm{.}56).$

Note: Round your answer for unit sales up to the nearest whole unit $($for example, round $41\mathrm{.}2$ to $42),$

Average unit contribution margin: $

Unit sales:

Profitability will decrease diamond$$ with the projection shift.