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Sales Mix and Break-Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $761,600, and the

Sales Mix and Break-Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $761,600, and the sales mix is 40% bats and 60% gloves. The unit selling price and the unit variable cost for each product are as follows:

Products Unit Selling Price Unit Variable Cost
Bats $80 120
Gloves $60 200

a. Compute the break-even sales (units) for both products combined. fill in the blank 1 units

b. How many units of each product, baseball bats and baseball gloves, would be sold at break-even point?

Baseball bats fill in the blank 2 units

Baseball gloves fill in the blank 3 units

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