Steven Company has fixed costs of $160,000. The unit selling price, variable cost per unit, and contribution margin per unit for the companys two products are provided below.

Product	Selling price per unit	Variable Cost per unit	Contribution Margin per unit
X	$180	$80	$100
Y	$100	$50	$50

The sales mix for product X and Y is 60% and 40% respectively. (a) Determine the break-even point in units of X and Y.