Sales Mix and Break$-$Even Sales Data related to the expected sales of kayaks and canoes for River Sports Inc. for the current year, which is typical of recent years, are as follows: Products Unit Selling Price Unit Variable Cost Sales Mix LAPTOPS $$200$ $$14040\%$ TABLETS $41019060\%$ The estimated fixed costs for the current year are $$386,880.$ Instructions: $1.$ Determine the estimated units of sales of the overall product Necessary to reach the break$-$even point for the current year. $\_\_\_\_\_\_\_\_\_$ units. $2.$ Based on the break$-$even sales $($units$)$ in part $(1),$ determine the unit sales of both laptops and tablets for the current year.

Laptops: $\_\_\_\_\_\_$ units

Tablets: $\_\_\_\_\_\_\_$ units

$3.$ Assume that the sales mix was $60\%$ laptops and $40\%$ tablets. Determine the estimated units of sales of the overall product necessary to reach the break$-$even point for the current year.

$\_\_\_\_\_\_\_\_\_$units

Why is it so different?

The break$-$even point is higher in this scenario than in part $(1)$ because the sales mix is weighted more insert heavily toward the product with the lower contribution margin per unit of product.