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Sales Mix and Break-Even Analysis Jordan Company has fixed costs of $385,640. The unit selling price, variable cost per unit, and contribution margin per unit

Sales Mix and Break-Even Analysis

Jordan Company has fixed costs of $385,640. 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 $380 $240 $140
Model 81 700 580 120

The sales mix for products Model 94 and Model 81 is 20% and 80%, 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 fill in the blank 1 units b. Product Model 81 fill in the blank 2 units

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