Sales mix and break-even sales Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $1,450,000, and the sales mix is 40% bats and 60% gloves. The unit selling price and the unit variable cost for each product are as follows: Products Unit Selling Price Unit Variable Cost Bats $85 $50 Gloves 60 35 a.  Compute the break-even sales (units) for the overall company’s mix of product, M. fill in the blank 1 of 1 units b.  How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Baseball bats Baseball glove

Managerial Accounting
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Chapter6: Cost-volume-profit Analysis
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Sales mix and break-even sales

Rosenberg Sports Inc. manufactures and sells two products, baseball bats and baseball gloves. The fixed costs are $1,450,000, and the sales mix is 40% bats and 60% gloves. The unit selling price and the unit variable cost for each product are as follows:

Products Unit Selling Price Unit Variable Cost
Bats $85 $50
Gloves 60 35

a.  Compute the break-even sales (units) for the overall company’s mix of product, M.
fill in the blank 1 of 1 units

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

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