Sales mix and break-even sales

Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $439,600, 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		$40
Gloves	110		80

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

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

   fill in the blank 2 units

2. 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 3 units
   Baseball gloves:	fill in the blank 4 units

Excel template File Home Insert Draw Page Layout Formulas Data Review View Help Editing B av .00 ... v ab 60 ,00 Merge v D E F G A B Sales mix and break-even sales 1 2 Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs, the sales mix, the unit selling price and the unit variable cost for each product are as follows: mto DATA 3 4 5 6 7 8 9 10 11 Products Bats Gloves Sales Mix 20% 80% Unit Selling Price $60 110 Unit Variable Cost $40 80 Fixed costs $439,600 Using formulas and cell references, perform the required analysis, and input your answers into the green cells in the Amount column. Transfer the 12 numeric results for the green entry cells (C15, C17:C18) into the appropriate fields in CNOWv2 for grading. Amount Formulas 13 14 15 16 d. Break-even sales 17 b. Units of baseball bats sold at the break-even point Units of baseball gloves sold at the break-even point 18 19 20 21 22 23 24