Sales Mix and Break-Even Analysis Michael Company has fixed costs of $484,550. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products follow: Product Selling Price Variable Cost per Unit Contribution Margin per Unit QQ $240 $140 $100 ZZ 160 120 40 The sales mix for Products QQ and ZZ is 25% and 75%, respectively. Determine the break-even point in units of QQ and ZZ. If required, round your answers to the nearest whole number. a. Product 00 units b. Product ZZ units Operating Leverage Cartersville Co. reports the following data: Sales $504,200 292,400 Variable costs Contribution margin Fixed costs $211,800 153,000 Income from operations $58,800 Determine Cartersville Company's operating leverage. Round your answer to one decimal place. Margin of Safety The Ira Company has sales of $390,000, and the break-even point in sales dollars is $327,600. Determine the company's margin of safety as a percent of current sales. % Sales Mix and Break-Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $503,200, and the sales mix is 20% bats and 80% gloves. The unit selling price and the unit variable cost for each product are as follows: Products Unit Selling Price Unit Variable Cost Bats $80 $60 Gloves 200 120 a. Compute the break-even sales (units) for both products combined. units b. How many units of each product, baseball bats and baseball gloves, would be sold at break-even point? Baseball bats units Baseball gloves units