Sales Mix and Break-Even Sales

Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $435,000, and the sales mix is 20% bats and 80% gloves. The unit selling price and the unit variable cost for each product are as follows:

Products	Unit Selling Price		Unit Variable Cost
Bats	$60		$50
Gloves	150		90

a. Compute the break-even sales (units) for the overall enterprise product, E. (fill in the blank 1) units

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

Baseball bats	(fill in the blank 2) units
Baseball gloves	(fill in the blank 3) units