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The Terrence Co. manufactures two products, Baubles and Trinkets. The following are projections for the coming year: Baubles Trinkets 10,400 units 5,200 units Sales $

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

Baubles

Trinkets

10,400 units

5,200 units

Sales

$

10,400

$

10,400

Costs:

Fixed

$

2,100

$

3,570

Variable

7,280

9,380

4,160

7,730

Income before taxes

$

1,020

$

2,670

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

13,230

12,285

5,670

7,000

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