Sales Mix and Break-Even Sales

Northwest Technology Inc. manufactures and sells two products, digital game players and computer tablets. The fixed costs are $936,000, and the sales mix is 70% game players and 30% 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	$ 50		$30
Tablets	120		80

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