Outdoors Company sells a product for $185 per unit. The variable cost is $100 per unit, and fixed costs are $671,500.

Determine (a) the break-even point in sales units and (b) the sales units required to achieve a target profit of $208,165.

a. Break-even point in sales units		units
b. Break-even point in sales units required to achieve a target profit of $208,165		units

Home Run Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $712,000, and the sales mix is 60% bats 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
Bats	$95		$55
Gloves	115		75

a. Compute the break-even sales (units) for the overall product, E. fill in the blank 1 units

b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?

Baseball bats
Baseball gloves