Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $780,000, and the sales mix is 20% bats and 80% gloves. The unit selling price and the unit variable cost for each product are as follows:

Products	Unit Selling Price	Unit Variable Cost
Bats	$70	$50
Gloves	180	110

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

a. Compute the break-even sales (units) for the overall companys mix of product, M. fill in the blank 1 of 1 units

b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Baseball bats fill in the blank 1 of 2 units Baseball gloves fill in the blank 2 of 2 units