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

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Salvadores Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each follows: Selling Price Product per Unit Snowboards $300 Skis $380 Poles $60 Variable Cost per Unit $170 $230 $30 Their sales mix is reflected in the ratio 7:3:1. If annual fixed costs shared by the three products are $180,700, 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 7 X Skis 3 X Poles 1 X XXX

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