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Dragon Sports Inc

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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:

Products	Unit Selling Price	Unit Variable Cost
Bats	$90	$50
Gloves	$105	$65

a. Compute the break-even sales (units) for both products combined. 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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