Sales Mix and Break-Even Sales Home Run Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $464,000, and the sales mix is 80% bats and 20% gloves. The unit selling price and the unit variable cost for each product are as follows: Products Unit Selling Price Unit Variable Cost Bats $80   $60   Gloves 200   120   a.  Compute the break-even sales (units) for the overall product, E. fill in the blank 1 units b.  How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Baseball bats fill in the blank 2 units Baseball gloves fill in the blank 3 units

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter6: Cost-volume-profit Analysis
Section: Chapter Questions
Problem 21E
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Sales Mix and Break-Even Sales

Home Run Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $464,000, and the sales mix is 80% bats and 20% gloves. The unit selling price and the unit variable cost for each product are as follows:

Products Unit Selling Price Unit Variable Cost
Bats $80   $60  
Gloves 200   120  

a.  Compute the break-even sales (units) for the overall product, E.
fill in the blank 1 units

b.  How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point?

Baseball bats fill in the blank 2 units
Baseball gloves fill in the blank 3 units
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