Q17. Henna Company produces and sells two products, Carvings, and Mementos. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 48,000 units of each product. Income statements for each product follow.

	Carvings	Mementos
Sales	$825,600	$825,600
Variable costs	577,920	165,120
Contribution margin	247680	660480
Fixed costs	113,680	526,480
Income	$134,000	$134,000

Compute the break-even point in dollar sales for each product.