Accounting

E6-9 (a,b)
Tiger Golf Accessories sells golf shoes, gloves, and a laser-guided range-finder that measures distance. Shown below are unit cost and sales data.



Pairs
of Shoes


Pairs
of Gloves


Range
Finder
Unit sales price $100 $30 $250
Unit variable costs

60


10


200

Unit contribution margin

$40


$20


$50

Sales mix

40%


50%


10%


Fixed costs are $620,000.


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



Determine the number of units to be sold at the break-even point for each product line.

Shoes
Gloves
Range finders

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