Multiple-Product Break-even

Andrews Sporting Goods, Inc., produces and sells children's softball mitts: vinyl mitts and basic leather mitts. Last year, Andrews sold 17,800 vinyl mitts and 4,450 leather mitts. Information on the two products is as follows:

Line Item Description	Vinyl Mitts	Leather Mitts
Price	$8.30	$24.80
Variable cost per unit	4.00	14.90

Total fixed cost is $100,270.

Required: (Round break-even packages to four significant digits and break-even units to the nearest whole unit.)

1. What is the sales mix of vinyl mitts and leather mitts?

5:2 1:2 2:1 3:1 4:2 4:1 2:1

2. Compute the break-even quantity of each product.

The break-even quantity for vinyl mitts is fill in the blank 1 of 1.

The break-even quantity for leather mitts is fill in the blank 1 of 1.