Patriot Co. manufactures and sells three products: red, white, and blue. Their unit selling prices are red, $65; white, 505; and blue, S120. The per unit variable costs to manufacture and sell these products are red, S50: white, $70; and blue, $90. Their sales mix is reflected in a ratio of 2:2:1 (red:white:blue). Annual fixed costs shared by all three products are S160,000. One type of raw material has been used to manufacture all three products. The company has developed a new material of equal quality for less cost. The new material would reduce variable costs per unit as follows: red, by S7: white, by S17; and blue, by S7. However, the new material requires new equipment, which will increase annual fixed costs by S30,000. Required 1. Assume the company continues to use the old material, determine its break-even point in both sales units and sales dollars of each individual product. (Round composite units up to next whole number.) 1. Determine its break-even point in both sales units and sales dollars of each individual product. etermine the selling price per composite unit. Selling price per unit Total per composite unit Ratio Red 2 White 2 Blue 1 etermine the variable costs per composite unit. Total per composite unit Ratio Variable cost per unit Red White etermine the break-even point in composite unit. Choose Numerator Choose Denominator: Break Even Units Total fixed costs Contribution margin per unit Break even units etermine its break-even point in units and sales dollars of each individual product. Number per Number of composite units to composite Units sales at the Dollar sales at the break even. break-even point break-even point White Blue