What is the break even point sales? ll ? 100%AAv2.cengagenow.comMy HomeCengageNOWv2 | Online teaching and learning resour...: Cengage LearningorkeВookShow Me HowPrint ItemSales Mix and Break-Even SalesDragon Sports Inc. manufactures and sells two products, basebąll bats and baseball gloves. The fixed costs are $188,100, andthe sales mix is 70% bats and 30% gloves. The unit selling price and the unit variable cost for each product are as follows:ProductsUnit Selling PriceUnit Variable CostBats$40$30Gloves10060a. Compute the break-even sales (units) for the overall enterprise product, E.unitsb. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?Baseball batsunitsBaseball glovesunitsPreviousNextCheck My Work 4 more Check My Work uses remaining.ading

Break Even Sales = Fixed Cost/Contribution per unit(a) Weighted average Contribution margin= Contribution Margin x Sales Mix ratio Contribution Per Unit = Sales - Variable Cost Baseball Bats (40-30)=$10 Baseball Gloves (100-60)=$40 Weighted average Contribution margin= (10*70%)+(40*30%) = $7+$12 = $19 Break Even Sales = Fixed Cost/Contribution per unit = $188,100/$19 = 9,900 units (b) Breakeven Sales Baseball Bats = 9900 x70% =6,930 units Baseball Gloves = 9900 x30% = 2,970 units