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Salvador Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each follows: Product Selling Price per Unit Variable Cost

Salvador Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each follows:

Product Selling Price per Unit Variable Cost per Unit
Snowboards $320 $180
Skis $410 $220
Poles $50 $30

Their sales mix is reflected in the ratio 6:4:2. If annual fixed costs shared by the three products are $229,600. Determine the break-even point in sales dollars.

Break-even point $fill in the blank 1

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