Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $$315,400,$ and the sales mix is $70\%$ bats and $30\%$ gloves. The unit selling price and the unit variable cost for each product are as follows:

$\backslash$table$[[$Products$,$Unlts Selling Price,Unll Vartable Cost$],[$Bats$,$$$40,$$$30$