Sales mix and break-even sales Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $418,500, and the sales mix is 30% bats and 70% gloves. The unit selling price and the unit variable cost for each product are as follows: Products Bats Unit Selling Price $40 Unit Variable Cost $30 Gloves 100 60 a. Compute the break-even sales (units) for the overall company's mix of product, M. 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 units units