Sales Mix and Break-Even Sales

Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $544,000, 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 $50 $40

Gloves 130 80

a. Compute the break-even sales (units) for the overall enterprise product, E. ____units

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

Baseball bats____ units

Baseball gloves _____units