Sales Mix and Break-Even Sales
Data related to the expected sales of laptops and tablets forTech Products Inc. for the current year, which is typical of recentyears, are as follows:
| Products | Unit Selling Price | Unit Variable Cost | Sales Mix |
| Laptops | $1,600 | | $800 | | 40% | |
| Tablets | 900 | | 450 | | 60% | |
The estimated fixed costs for the current year are$3,894,000.
Required:
1. Determine the estimated units of sales ofthe overall (total) product, E, necessary to reach the break-evenpoint for the current year.
units
2. Based on the break-even sales (units) inpart (1), determine the unit sales of both laptops and tablets forthe current year.
3. Assume that the sales mix was 60% laptopsand 40% tablets. Compare the breakeven point with that in part (1).Why is it so different?
units
The break-even point is   in this scenario thanin part (1) because the sales mix is   toward theproduct with the higher   of product.
