Sales Mix and Break-Even Sales
Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $232,500, and the sales mix
is 70% bats and 30% gloves. The unit selling price and the unit variable cost for each product are as follows:
Products Unit Selling Price Unit Variable Cost
Bats $60 $50
Gloves 150 90
a. Compute the break-even sales (units) for the overall enterprise product, E.
X units
b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?
Baseball bats X units
Baseball gloves TX units