Sales Mix and Break-Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $132,800, and the sales mix is 80% bats and 20% gloves. The unit selling price and the unit variable cost for each product are as follows: 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 gloves units Feedback Vheck My Work a. Subtract the combined unit variable cost from the combined unit selling price. Divide the fixed costs by the combined unit contribution margin to obtain total breakeven units. b. Multiply the break-even units by the percentage of each component. Learning Objective 5