Sales Mix and Break-Even Sales

Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $459,000, 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

1. Compute the break-even sales (units) for the overall enterprise product, E. units
2. 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? =