Accounting 26th Edition by Carl Warren,James Reeve,Jonathan Duchac

تمرين 32

Sales mix and break-even sales
Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $620,000, and the sales mix is 40% bats and 60% gloves. The unit selling price and the unit variable cost for each product are as follows:

a. Compute the break-even sales (units) for the overall product, E.
b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point