Salvadores Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each follows: Selling Price Product per Unit Snowboards $340 Skis Poles $390 $60 Variable Cost per Unit $190 $210 $20 Their sales mix is reflected in the ratio 8:4:2. If annual fixed costs shared by the three products are $260,000, how many units of each product will need to be sold in order for Salvadores to break even? Product Snowboards Break-even per Number of Units Ratio (mix) composite unit per product 8 Skis 4 Poles 2