The XYZ Co. has the following unit and mix data:
Products X-210 Y-350 Total
Unit sales price $100.00 $80.00
Unit contribution margin 15.00 24.00
Sales mix in ($) 80% 20%
Fixed costs $99,000
Desired income before taxes @ tax rate 40% 24,750
How many units of Y-350's have to be sold at the breakeven point?