Steven Company has fixed costs of $378,500. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below.
| Product |
Selling Price
per unit |
Variable Cost
per unit |
Contribution Margin
per unit |
| X |
$1,088 |
|
|
$408 |
|
|
$680 |
|
|
| Y |
495 |
|
|
265 |
|
|
230 |
|
|
The sales mix for product X and Y is 60% and 40% respectively. Determine the break-even point in units of X and Y combined.