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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 $46,000$ units of each product. Income statements for each

product follow.

Required:

Compute the break$-$even point in dollar sales for each product. $($Enter CM ratio as percentage rounded to $2$

decimal places.$)$