8. (Learning Outcome Code: LO 2- K-PA) The Simbo Corporation sells two products: a standard and a deluxe of a chair. The budgeted income statement for next period is as follows: Standard Chair Deluxe Chair Total Units Sold 180.000 60,000 240.000 Revenues at $30 and 538 per unit $ 5,400,000 $ 2,280,000 $ 7,680,000 Variable cost at $24 and 528 per unit (4.320.000) (1,680,000) (6.000.000 Contribution margins at S6 and Sio per unit $ 1.080.000 S 600.000 1,680,000 Fixed costs (1.050.000) Operating Income 5.630.000 Requirement: Compute the breakeven point in units, assuming that the company achieves its planned sales mix the ratio for standard chair and deluxe chair is 180,000:60,000 180,000/60,000=3 so for every 1 unit deluxe chair will be 3 unit standard chair contribution margin of the bundels=3*6+1*10=18+10=$28 breakeven point in bundles Efixed cost/contribution margin of the bundels 1,050,000/28=37500 bundles breakeven point in unit: standard chair:37500*3 unit per bundel = 112500 units deluxe chair: 37500*1 unit per bundel = 37500 units total numder of units to breakeven point = 150,000 units