Brubaker Company has fixed costs of $120,000. 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 |
|
Q |
$90 |
$70 |
$20 |
|
Z |
75 |
65 |
10 |
The sales mix for products Q and Z is 20% and 80%, respectively. Determine the break even point in units of Q and Z.