Sales mix and break$-$even sales

Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $$386,400,$ and the sales mix is $40\%$ bats and $60\%$ gloves. The unit selling price and the unit variable cost for each product are as follows:

$\backslash$table$[[$Products$,$Unit Selling Price,Unit Variable Cost$],[$Bats$,$$$40,$$$30$