Bats | Gloves | Total | |
Unit selling price | 70 | 180 | |
Unit variable cost | 50 | 110 | |
Unit contribution margin | 20 | 70 | |
x Sales-mix | 40% | 60% | |
Total unit contribution margin | 8 | 42 | 50 |
a, Break-even sales (units) = Fixed costs/Total unit contribution margin = $445000/$50 = 8900 units
b. Baseball bats = 40% x 8900 = 3560
Baseball gloves = 60% x 8900 = 5340
Check work:
Bats | Gloves | Total | |
Contribution margin (3560 x $20);(5340 x $70) | 71200 | 373800 | 445000 |
Less: Fixed costs | 445000 | ||
Net operating income (loss) | 0 |
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