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Bats Gloves Helmets
Unit sales price $120 $80 $100
Unit variable costs $80 $60 $50
Unit contribution margin $40 $20 $50
Sales Mix 40% 50% 10%
Fixed costs are $620,000.
Compute the break-even point in units for the company. Then, determine the number of units to be sold at the break-even point for each product line.
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