Geitner Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $460,000, and the sales mix is 60% bats and 40% gloves. The unit selling price and the unit variable cost for each product are as follows:

a. Compute the break-even sales (units) for the overall product, E.
b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?

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Unit Selling Price Unit Variable Cost Products Bats Gloves $100.00 $75.00 80.00 60.00