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	$340	$170
Skis	$410	$220
Poles	$50	$20

Their sales mix is reflected in the ratio 8:4:1. If annual fixed costs shared by the three products are $215,000, how many units of each product will need to be sold in order for Salvadores to break even?

Break-even per composite unit

------?--------- Snowboard 8

--------?------- Ski 4

----------?------ Poles 1

Number of Units per product

----------?------ Snowboard 8

----------?------ Ski 4

----------?----- Poles 1