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Salvador Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each are shown: Salvador Manufacturing data Product Selling price

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

Salvador Manufacturing data

Product Selling price per unit Variable cost per unit

Snowboards $396  $195

Skis 407  321

Poles 144  29

Their sales mix is reflected in the ratio 7:6:5. If annual fixed costs shared by the three products are $155,518, how many composite units will need to be sold in order for Salvador to break even?


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