Sales Mix and Break-Even Analysis Jordan Company has fixed costs of $435,400. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. Product Selling Price Variable Cost per Unit Contribution Margin per Unit Model 94 $240 $170 $70 Model 81 410 240 170 The sales mix for products Model 94 and Model 81 is 30% and 70%, respectively. Determine the break-even point in units of Model 94 and Model 81 of the overall (total) product, E. If required, round your answers to the nearest whole number. a. Product Model 94 1,814 x units b. Product Model 81 units Feedback Check My Work Subtract the combined unit variable cost from the combined unit selling price. Divide the fixed costs by the combined unit contribution margin to find break-even point in units. Units for Model 94 and Model 81 will be break-even point in units times the sales mix percentages for each. Learning Objective 5