Steven Company has fixed costs of $185,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. Product Selling Price per Unit Y $1,184 301 Variable Cost per Unit $444 Contribution Margin per Unit $740 161 140 The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y. Round answers to the nearest whole number. units of X units of Y