4. Tops Company sells Products D and E and has made the following estimates for the coming year:

Product	Unit Selling Price	Unit Variable Cost	Sales Mix
D	$30	$24	60%
E	70	56	40

Fixed costs are estimated at $202,400. Determine (a) the estimated sales in units of the overall product necessary to reach the break-even point for the coming year, (b) the estimated number of units of each product necessary to be sold to reach the break-even point for the coming year, and (c) the estimated sales in units of the overall product necessary to realize an operating income of $119,600 for the coming year.