Sales Mix and Break-Even Sales Dragon Sports Inc. manufactures and sells two products, baseball bats The fixed costs are $428,400, 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: and baseball gloves Products Unit Selling Price Unit V Bats Gloves a. Compute the break-even sales (units) for the overall enterprise product, E. ariable Cost $40 80 $50 130 X units b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Baseball bats Baseball gloves x units X units Feedback Check 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 break- even units. b. Multiply the break-even units by the percentage of each component