Steven Company has fixed costs of 196,144. 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 Contribution Margin per Unit $1,296 $486 $810 Y 602 322 280 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. 81.78 units of X 54.52 units of Y