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Sales Mix and Break-Even Analysis Heyden Company has fixed costs of $418,470. The unit selling price, variable cost per unit, and contribution margin per unit

Sales Mix and Break-Even Analysis

Heyden Company has fixed costs of $418,470. The unit selling price, variable cost per unit, and contribution margin per unit for the companys two products follow:

Product Model Selling Price Variable Cost per Unit Contribution Margin per Unit
Yankee $240 $120 $120
Zoro 320 260 60

The sales mix for products Yankee and Zoro is 45% and 55%, respectively. Determine the break-even point in units of Yankee and Zoro.

a. Product Model Yankee fill in the blank 1 units b. Product Model Zoro fill in the blank 2 units

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