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

Salvadores 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 $410 $200
Poles $60 $30

Their sales mix is reflected in the ratio 7:3:1. If annual fixed costs shared by the three products are $195,800, 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 fill in the blank 1 fill in the blank 2
Skis 3 fill in the blank 3 fill in the blank 4
Poles 1 fill in the blank 5 fill in the blank 6

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