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Sales Mix and Break-Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $277,400, and the sales mix is 30% bats and 70% gloves. The unit selling price and the unit variable cost for each product are as follows: Products Unit Selling Price Unit Variable Cost Bats $50 $40 Gloves 130 80 Compute the break-even sales (units) for both products combined. units b. How many units of each product, baseball bats and baseball gloves, would be sold at break-even point? Baseball bats units Baseball gloves unitsOperating Leverage Beck Inc. and Bryant Inc. have the following operating data: Beck Inc. Bryant Inc. Sales $216,400 $504,000 Variable costs 86,800 302,400 Contribution margin $129,600 $201,600 Fixed costs 75,600 57,600 Income from operations $54,000 $144,000 a. Compute the operating leverage for Beck Inc. and Bryant Inc. If required, round to one decimal place. Beck Inc. [:] :1 l Bryant Inc. b. How much would income from operations increase for each company if the sales of each increased by 15%? If required, round answers to nearest whole number. Dollars Percentage Beck Inc. E % Bryant Inc. D % c. The difference in the V of income from operations is due to the difference in the operating leverages. Beck Inc.'s V operating leverage means that is xed costs are a V percentage of contribution margin than are Bryant Inc.'s