Bradshaw manufactures two products. Information follows:
| Product A | Product B | |||||||
| Sales price | $ | 13.80 | $ | 17.50 | ||||
| Variable cost per unit | $ | 6.20 | $ | 7.65 | ||||
| Percentage of total sales | 60% | 40% | ||||||
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| Suppose that each product’s sales price increases by 20 percent. Sales mix remains the same and total fixed costs are $236,000. |
| Required: |
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Calculate the new break-even point for Bradshaw. (Round your intermediate calculations to 2 decimal places and final answer up to the next whole number.) |
| Units of Product A | |
| Units of Product B |




