Sales Mix and Break-Even Sales

Data related to the expected sales of snowboards and skis for Winter Sports Inc. for the current year, which is typical of recent years, are as follows: Products Unit Selling Price Unit Variable Cost Sales Mix

Snowboards $260 $180 20%

Skis 360 1 70 80%

The estimated fixed costs for the current year are $171,360.

Required: 1. Determine the estimated units of sales of the overall (total) product necessary to reach the break-even point for the current year. units

2. Based on the break-even sales in units in part 1, determine the unit sales of both snowboards and skis for the current year.

Snowboards: ?units

Skis: ?units

3. Assume that the sales mix was 80% snowboards and 20% skis. Determine the estimated units of sales of the overall product necessary to reach the break-even point for the current year.

?units