Bobby Company has fixed costs of $160,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. 
The sales mix for product X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y.
Definitions:
Medical Technology
The application of scientific and technological advances to the development of solutions and equipment that improve health conditions, diagnosis, and treatment of diseases.
Escalating Costs
Refers to the phenomenon where the prices of goods, services, or requirements for running a business or project continuously rise over time.
Surgical Procedures
Medical operations performed to diagnose, treat, or prevent disease, involving the manipulation of tissues and organs.
Life Expectancy
The average period that a person is expected to live, based on demographic factors such as current age, gender, and health status.
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