Data related to the expected sales of snowboards and skis for Winter Sports Inc. for the current year, which is typical of recent years, are as follows:
Products Unit Selling Price Unit Variable Cost Sales Mix
Snowboards $250 $170 30%
Skis 550 260 70%
The estimated fixed costs for the current year are $1,298,440.
1. Determine the estimated units of sales of the overall product necessary to reach the break-even point for the current year.