Sales Mix and Break Even Sales Dragon Sports Inc, manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $803,000, and the sales mix is 30%bats and 70% 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 a. Compute the break-even sales (units) for the overall enterprise product, E. 26,767 X units b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Baseball bats 21,413.6 X units Baseball gloves units Feedback Check My Work a. Subtract the combined unit variable cast from the combined unit selling price. Divide the fixed costs by the combined unit contribution margin to obtain total break-even units b. Multiply the break-even units by the percentage of each component. Learning Objective 5