Sales Mix and Break-Even Sales

Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $502,200, and the sales mix is 30% bats and 70% 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		$60
Gloves	200		120

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