Sales Mix and Break-Even Analysis

Michael Company has fixed costs of $1,145,500. 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	$840		$410			$430
Model 81	670		580			90

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. ____ units b. ____ units