CoursHeroTranscribedText: Tap01-2~3 is a top-selling electronic spreadsheet product. Tapo is about to release version 5.0 It divides its customers intotwo groups: netllr customers and upgrade customers (those who previously purchased Tapo 1-2-3, 4.0 or earlier versions). Although the same physical product is provided to each customer group, sizable differences exist in selling prices and variable marketing costs: 3 (Click the icon to view the plies and cost information.) The xed costs of Tapo 1-20 5.0 are $10,500,000. The planned sales mix in units is 60% newcustcrners and 40% upgrade customers. Read the muirements. New Customers Upgrade Customers Selling price $ 220 $ 130 Variable costs Manufacturing $ 20 $ 20 Marketing 55 75 1 5 35 Contribution margin What is the Tapo 1-2-3 5.0 breakeven point in units, assuming that the planned 60% {40% sales mix is attained? If the sales mix is attained, what is the operating income when 210,000 total units are sold? Show how the breakeven point in units changes with the following customer mixes: a. New 50% and upgrade 50% b. New 90% and upgrade 10% 0. Comment on the results