The sales mix percentages for Mullen's Gourmet Wine Divisions Paris and Vienna are 70% and 30%. The contribution margin ratios (CM %) are. Paris (40%) and Vienna (30%). Fixed costs are $888.000. What is Mullen's brilliant break-even point in dollars (BEP $$)? $310, 800 $2, 400,000 $2, 537, 142 Old Professor Mullen's Gourmet Food Company sells its product for $60 per unit. During 2015, it produced 60,000 units and sold 50,000 units (there was no beginning inventory or BI" 0). Costs per unit are: direct materials (DM) $15, direct labor (DL) $9, and variable overhead (VOH) $3. Fixed costs are: $720,000 (FOH) manufacturing overhead, and $90.000 (S&A) selling and administrative expenses. The per unit (product) manufacturing cost under absorption costing (ABS) is $24. $27. $39. $41. The per unit (product) manufacturing cost under variable costing (V/C) is $24. $27. $39. $41. Cost of goods (CGS) sold under absorption costing (ABS) is $1, 350,000. $1, 620,000. $1, 950,000. $1, 560,000. Ending inventory- (El) under variable costing (V/C) is $270,000. $390,000. $600,000. $1, 350,000