Steven Company has fixed costs of $195,328. 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 Variable Cost per Unit Unit Margin per Unit

X $960 $360 $600

Y 409 219 190

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

Gladstorm Enterprises sells a product for $45 per unit. The variable cost is $28 per unit, while fixed costs are $10,098. Determine the following: Round your answers to the nearest whole number.

a.Break-even point in sales units

___________ units

b.Break-even point in sales units if the selling price increased to $55 per unit

___________ units