Sales mix and break-even sales

Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costsare $522,500, and the sales mix is 30% bats and 70% gloves. The unit selling price and the unit variable costfor each product are as follows:

Products	Unit Selling Price	Unit Variable Cost
Bats	$70	$50
Gloves	180	110

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.

a. Compute the break-even sales (units) for the overall companys mix of product, M.

b. 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