ook Show Me How Calculator Print tem Sales Mix and Break-Even Sales Dragon Sports Inc, manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $352,000, and the sales mix is 60 bets and 40% gloves. The unit selling price and the unit variable cost for each product are as follows: Products Unit Selling Price Unit Variable Cost 200 Bats $80 $60 Gloves 120 a. Compute the break-even sales (units) for the overall enterprise product, E. 8,700 X units b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Baseball bats 2,610 X units Baseball gloves 6,090 X units m et a. Subtract the combined unit variable cost from the combined unit selling price. Divide the fixed costs by the combined witco obtain total break-even units b. Multiply the break-even units by the percentage of each component