Waterways has a sales mix of sprinklers, valves, and controllers as follows.

Annual expected sales:

Sale of sprinklers 383,334 units at $26.00

Sale of valves 1,405,558 units at $11.00

Sale of controllers 36,508 units at $43.00

Variable manufacturing cost per unit:

Sprinklers $14.00

Valves $8.00

Controllers $30.00

Fixed manufacturing overhead cost (total) $779,000

Variable selling and administrative expenses per unit:

Sprinklers $1.00

Valves $1.00

Controllers $3.00

Fixed selling and administrative expenses (total) $1,598,350

Determine the sales mix based on unit sales for each product.

Sprinklers Valves Controllers

Sales mix % % %

Using the annual expected sales for these products, determine the weighted-average unit contribution margin for these three products. (Round answer to two decimal places, e.g. 5.25.)

Weighted-Average Unit Contribution Margin $

Assuming the sales mix remains the same, what is the break-even point in units for these products? (Round answer to 0 decimal places, e.g. 2,520.)

Break-even Point in Units units