Sales mix and break-even sales

Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $414,000, 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	$70		$40
Gloves	100		70

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.

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

   units

2. 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