The Lauren Company manufactures two products. Information about the two product lines for the year is as follows: Product X Product Y $70 $100 30 Selling price per unit Variable costs per unit 40 Contribution margin per unit $40 $60 The company expects fixed costs to be $144,000. The firm expects 60 percent of its sales (in units) to be of Product X. Required: Determine the break-even point in units for both Product X and Product Y. Product X: units Product Y: units