Sales mix and break-even sales Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $1,450,000, 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

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Sales mix and break-even sales

Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $1,450,000, 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:

Products Unit Selling Price Unit Variable Cost
Bats $85 $50
Gloves 60 35

a.  Compute the break-even sales (units) for the overall company’s mix of product, 

b.  How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?
Baseball bats
Baseball gloves 

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