Sandhill Industries sells two electrical components with the following characteristics. Fixed costs for the company are $390,000 per year.

		XL-709		CD-918
Sales price		$33		$48
Variable cost		27		40
Sales volume		46,800 units		117,000 units

How many units of each product must Sandhill Industries sell in order to break even? (Round answers to 0 decimal places, e.g. 5,275.)

		XL-709		CD-918
Break even units		enter break even units

Sandhills vice president of sales has determined that due to market changes, the sales price of component XL-709 can be increased to $37 with no impact on sales volume. What will be Sandhills new breakeven point in units?

		XL-709		CD-918
New Break even point in units		enter break even units		enter break even units

Returning to the original information, Sandhills vice president of marketing believes that spending $50,100 on a new advertising campaign will increase sales of component CD-918 to 140,400 units, without affecting the sales of product XL-709. How many units of each product must Sandhill sell to break even under this new scenario?

		XL-709		CD-918
Break even units		enter break even units		enter break even units