Sales mix and break-even sales Data related to the expected sales of laptops and tablets for Tech Products Inc. for the current year, which is typical of recent years, are as follows:
Products Unit selling price Unit variable cost Sale mix
Laptop $1,600 $800 40%
Tablets 850 350 60%
The estimated fixed costs for the current year are $2,498,600.
Instructions
1. Determine the estimated units of sales of the overall (total) product, E,
necessary to reach the break-even point for the current year.
2. Based on the break-even sales (units) in part (1), determine the unit
sales of both laptops and tablets for the current year.
3. Assume that the sales mix was 50% laptops and 50% tablets. Compare the breakeven point with that in part (1). Why is it so different?

M. cotteleer electronics supplies microcomputer circuitry to a company that incorporates microprocessors into refrigerators and other home appliances. one of the components has an annual demand of 235 units, and this is constant throughout the year. carrying cost is estimated to be $1.25 per unit per year, and the ordering (setup) cost is $21 per order. a) to minimize cost, how many units should be ordered each time an order is placed? b) how many orders per year are needed with the optimal policy? c) what is the average inventory if costs are minimized? d) suppose that the ordering cost is not $21, and cotteleer has been ordering 125 units each time an order is placed. for this order policy (of q = 125) to be optimal, determine what the ordering cost would have to be.