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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 $160
Skis $380 $200
Poles $60 $10

Their sales mix is reflected in the ratio 6:4:2. If annual fixed costs shared by the three products are $178,000. Determine the break-even point in sales dollars.

Break-even point $___

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