Salvadores Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each follows: Selling Price Product per Unit Snowboards $320 Skis Poles $400 $40 Variable Cost per Unit $160 $200 $20 Their sales mix is reflected in the ratio 8:3:1. If annual fixed costs shared by the three products are $209,000, how many units of each product will need to be sold in order for Salvadores to break even? Product Ratio (mix) Break-even per composite unit Number of Units per product Snowboards 8 Skis 3 Poles 1