Klein Brothers sells products $\mathbf{X}$ and $\mathbf{Y}$. Because of the nature of the products, Klein sells two units of product $\mathbf{X}$ for each unit of product $\mathrm{Y}$. Relevant information about the products is as follows:

\begin{tabular}{lrr}

\hline & $\mathbf{X}$ & $\mathbf{Y}$ \\

\hline Sales price per unit & $\$ 20$ & $\$ 30$ \\

Variable cost per unit & 16 & 24 \\

\hline

\end{tabular}

1. Assuming that Klein's fixed costs total $\$ 140,000$, compute Klein's break-even point in sales dollars and units of products $\mathrm{X}$ and $\mathrm{Y}$.

2. Assuming that Klein sells two units of product $Y$ for each unit of product $\mathbf{X}$, and fixed costs remain at $\$ 140,000$, compute Klein's break-even point in sales dollars and units of products $\mathrm{X}$ and $\mathrm{Y}$.

3. Explain any differences in your answers to (1) and (2).