Pharoah Golf Accessories sells golf shoes, gloves, and a laser-guided range-finder that measures distance. Shown below are unit cost and sales data. Sales mix is determined based upon total units sold. Fixed costs are $673,640. Verify that the mix of sales units to be sold at the break-even point for each product line will generate a zero net income by creating a CVP Income statement.

	Pairs of shoes	Pairs of gloves	Rangefinder
Unit selling price	$102	$29	$241
Unit variable costs	59	10	205
Unit contribution margin	$43	$19	$36
Sales mix	30%	44%	26%