Sales Mix and Break Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $251,600, 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 Bats Gloves Unit Selling Price $40 Unit Variable Cost $30 100 60 a. Compute the break-even sales (units) for the overall enterprise product, E. 16,200 X units b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Baseball bats 12,960 3,240 x units X units Baseball gloves Feedback Break-Even Sales and Sales to Realize Income from Operations For the current year ended October 31, Friedman Company expects fixed costs of $492,800, a unit variable cost of $58, and a unit selling price of $86. a. Compute the anticipated break-even sales (units). units b. Compute the sales (units) required to realize income from operations of $112,000. units