Sales Mix and Break-Even Analysis

Megan Company has fixed costs of $489,600. 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	$350		$170			$180
Zoro	480		420			60

The sales mix for products Yankee and Zoro is 70% and 30%, 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