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bales structure, new customers and current customers. Zapo 123 is a highlyr successful spreadsheet software on the market. Zapo is preparing to launch the new

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bales structure, new customers and current customers. Zapo 123 is a highlyr successful spreadsheet software on the market. Zapo is preparing to launch the new version of the program, 5.0. The companvr divides its customers into two groups: new customers and current customers (who will benefit from an upgrade to the new version, because they have already.r bought version 4.0 or an earlier version of Zapo 123}. Although all customers will be offered the same physical product, there are significant differences between the two groups in terms of selling price and variable marketing costs, as follows: New customers Current customers Sale price $210 $120 Variable costs: 1. Production 525 $25 2. Marketing 65 90 15 40 Marginal contribution 120 $80 The xed costs for version 5.0 of the Zapo 123 program are S 14,000. The planned sales structure in units is as follows: 50% new customers and 40% current customers. Request: 1. What is the breakeven point of Zapo 123 vers 5.0 in number of units, assuming that the planned sales structure (60%! 40%) is respected? 2. If the planned sales structure is respected, what is the operating profit when sold 200,000 units? Whow the breakeven point expressed in number of units changes if the sales structure per customer is: 3.50% new customers I 50% current customers; b.90% new customers I 10% current customers; c. Comment on the results obtained

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