Sales Mix and Break-Even Sales

Northwest Technology Inc. manufactures and sells two products, digital game players and computer tablets. The fixed costs are $306,000, and the sales mix is 80% game players and 20% computer tablets. The unit selling price and the unit variable cost for each product are as follows:

Products	Unit Selling Price		Unit Variable Cost
Game players	$70		$50
Tablets	180		110

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

b. How many units of each product, game players and tablets, would be sold at the break-even point?

Digital game players	units
Computer tablets	units