Philadelphia Sunglasses sells two models of glasses at its single retail locationThe Shore and The Poconos. The Shore model sells for $192 a pair and The Poconos model sells for $430 a pair. The variable cost of The Shore model is $132 and that of The Poconos model is $280. Annual fixed costs at Philadelphia Sunglasses are $611,310. The break-even point at the current sales mix is 7,100 total pairs.

Required:

a. How many pairs of sunglasses of each model are sold at the break-even level?

	Break-even level
The Shore Model		pairs
The Poconos Model		pairs

b. What is the assumed sales mix?

	Sales Mix
The Shore Model		%
The Poconos Model		%