The Ann Company produces two types of rulers, a 25 foot (X1) and a 50 foot (X2). Prices, costs and mix ratios are as follows:

Product	Sales Price	Variable Cost Per Unit	Budgeted Sales Mix in Dollars
X1 X2	$10 4	$6.50 2.80	20% 80%

Total fixed costs amount to $62,000 and the tax rate is 45%.

Required:

a. Find the break-even point in dollars of X1 and X2.

b. If Ann Company purchased a piece of equipment that added an additional $3,000 to fixed costs, how many additional units of each product would be needed to break even?