The HoltTec Company Manufactures Two Products The Company Expects Fixed Costs to Be $192,000

Essay

The HoltTec Company manufactures two products.Information about the two product lines for the year is as follows: $\begin{array}{lrr}&\text { Basic }\\&\text { Model }&\text { Deluxe Model }\\\text { Selling price per unit } & \$ 70 & \$ 100 \\\text { Variable costs per unit } & 30 & 40 \\\text { Contribution margin per unit } & \$ 40 & \$ 60\end{array}$ The company expects fixed costs to be $192,000.The firm expects 60% of its sales (in units)to be Basic Model.
Required: Determine the break-even point in units for both Basic Model and Deluxe Model.