1. Sales Mix and Break-Even Analysis

   Hughes Company has fixed costs of $3,565,000. The unit selling price, variable cost per unit, and contribution margin per unit for the companys two products follow:

   Product	Selling Price		Variable Cost per Unit			Contribution Margin per Unit
   Model 94	$1,600		$960			$640
   Model 81	1,000		800			200

   The sales mix for products Model 94 and Model 81 is 25% and 75%, respectively. Determine the break-even point in units of Model 94 and Model 81 of the overall (total) product, E.

   a. Product Model 94 units b. Product Model 81 units