3. More-Power Company has projected sales of 75,000 regular sanders and 30,000 mini sanders for next year. The projected income statement is as follows Total Regular Sander S3,000,000 1,800,000 $1,200,000 250,000 950,000 Mini-Sander Sales Less: Variable expenses S1,800,000 900,000 S 900,000 450,000 S 450,000 $4.800,000 2,700,000 $2,100,000 700,000 $1.400,000 600,000 800,000 Contribution margin Product margin Operating income Less: Direct fixed expenses Less: Common fixed expenses a) Set up the given income statement on a spreadsheet (e.g., Excel). Then, substitute the following sales mixes, and calculate operating income. Be sure to print the results for each sales mix (a through d) Regular Sander 75,000 60,000 30,000 30,000 Mini Sander 37,500 60,000 90,000 60,000 iV b) Calculate the break-even units for each product for each of the preceding sales mixes