Steven Company has fixed costs of $301,806. 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 pe X $1,104 $414 Y 387 207 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 Variable Cost per Unit Contribution Margin per Unit $414 $690 207 180