A firm is selling two products, chairs and bar stools, each at $60 per unit. Chairs have a variable cost of $30, and bar stools $25. Fixed cost for the firm is $21,000.
If the sales mix changes to 1:4 (one chair sold for every four bar stools sold), what is the break-even point in dollars of sales? In units of chairs and bar stools? (Round up your unit answers to the next whole number and round "Break-even point" to the nearest whole number.)