Sales Mix and Break-Even Sales
Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $738,000, and the sales mix is 20% bats and 80% gloves. The unit selling price and the unit variable cost for each product are as follows:
| Products | Unit Selling Price | Unit Variable Cost | ||
| Bats | $70 | $50 | ||
| Gloves | 180 | 110 |
a. Compute the break-even sales (units) for the overall enterprise product, E.
units
b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?
| Baseball bats | units |
| Baseball gloves | units |
Sales Mix and Break-Even Sales
Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $401,200, 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 | $50 | $40 | ||
| Gloves | 130 | 80 |
a. Compute the break-even sales (units) for the overall enterprise product, E.
fill in the blank 1 units
b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?
| Baseball bats | fill in the blank 2 units |
| Baseball gloves | fill in the blank 3 units |
Sales Mix and Break-Even Sales
Dragon Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $532,000, 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 | $80 | $60 | ||
| Gloves | 200 | 120 |
a. Compute the break-even sales (units) for the overall enterprise product, E.
units
b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?
| Baseball bats | units |
| Baseball gloves | units |
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