Steven Company has fixed costs of $160,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company’s two products are provided below.   ​ Product ​ Selling Price per Unit ​ Variable Cost per Unit Contribution Margin per Unit X $180 $80 $100 Y 100 50 50 ​ The sales mix for Products X and Y is 55% and 45%, respectively. Determine the break-even point in units of X and Y.

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