The Terrence Co. manufactures two products, Baubles and Trinkets. The following are projections for the coming year:

	Baubles						Trinkets
	12,200 units						6,100 units
Sales				$	12,200					$	12,200
Costs:
Fixed	$	3,000					$	6,240
Variable		7,320			10,320			3,660			9,900
Income before taxes				$	1,880					$	2,300

How many Baubles will be sold at the break-even point, assuming that the facilities are jointly used with the sales mix remaining constant?

rev: 10_26_2018_QC_CS-145247

13,860

11,220

8,400

7,500