Response to the following problem:
Figg Inc. has fixed costs of $420,000. 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...Variable Cost per Unit ...Contribution Margin per Unit
L $100 $80 $20
M 80 62 18
The sales mix for products L and M is 60% and 40%, respectively. Determine the break even point in units of L and M.