Steven Company has fixed costs of $428,856. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. Product X Y Selling Price per Unit $1,360 710 Variable Cost per Unit $510 380 units of X units of Y Contribution Margin per Unit $850 330 The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y. Round answers to the nearest whole number.

Thornton Manufacturing Company reported the following data regarding a product it manufactures and sells. The sales price is $44. 12 Variable costs Manufacturing Selling Fixed costs Manufacturing Selling and administrative 17 per unit 6 per unit $152,000 per year $102,100 per year Required a. Use the per-unit contribution margin approach to determine the break-even point in units and dollars. b. Use the per-unit contribution margin approach to determine the level of sales in units and dollars required to obtain a profit of $178,500. c. Suppose that variable selling costs could be eliminated by employing a salaried sales force. If the company could sell 21,400 units, how much could it pay in salaries for salespeople and still have a profit of $178,500? (Hint Use the equation method.) a. Break-even point in units Break-even point in dollars b Required sales in units Required sales in dollars C Fixed cost of salaries

Munoz Company incurs annual fixed costs of $121,320. Variable costs for Munoz's product are $22.40 per unit, and the sales price is $35.00 per unit. Munoz desires to earn an annual profit of $45,000. Required Use the contribution margin ratio approach to determine the sales volume in dollars and units required to earn the desired profit. Note: Do not round intermediate calculations. Round your final answers to the nearest whole number. Sales in dollars Sales volume in units

Steven Company has fixed costs of $267,472. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. Y Variable Cost per Unit $468 334 Product Selling Price per Unit X $1,248 624 The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y. Round answers to the nearest whole number. units of X units of Y Contribution Margin per Unit $780 290