ABC Company produces two types of frozen fruits, Strawberry and Blueberry.

ABC Company produces two types of frozen fruits, Strawberry and Blueberry. The budget data for next year are: Strawberry Blueberry Sale price per unit 6.4 8.2 Less: Variaable expenses 4.4 4.2 Contribution margin 2 4 Number of units 300000 200000 Fixed costs 123998 The fixed costs are not affected by the number of specific products sold. Required: Compute the planned net income for next year. Compute the break-even point in units, assuming that the planned sales mix remains the same. Compute the break-even point if only Strawberry were sold