Pierson Pet Products produces two models of dog beds: Basic and Custom. Price, cost and expected sales volume data for the two models are as follows:

Basic Custom Selling price per bed $ 29.00 $ 64.00

Variable cost per bed $ 22.00 $ 43.00

Expected sales (beds) 96,000 64,000 The total fixed costs for the company are $409,500.

Required: What is the anticipated level of profits for the expected sales volumes? Assuming that the expected product mix applies regardless of total sales, compute the break-even volume. If the product sales mix were to change to three Basic beds for each Custom bed, what would be the new break-even volume?