Determine the number of units

Question

Green Golf Accessories sells golf shoes, gloves, and a laser-guided range-finder that measures distance. Shown below are unit cost and sales data.

• Shoes Gloves Rang-Finder
  
  • Unit sales price $102 $33 $241
  • Unit variable costs 59 11 201
  • Unit contribution margin $43 $22 $40
  • Sales mix 32% 42% 26%
• Fixed costs are $626,500.

A) Compute the break-even point in units for the company.

B) Determine the number of units to be sold at the break-even point for each product line. (Round answers to 0 decimal places, e.g. 5,000.)

• Shoes
• Gloves
• Range finders