Current Designs manufactures two different types of kayaks, rotomolded kayaks and composite kayaks. The following information is available for each product line.

	Rotomoulded	Composite
Sales price/unit	$980	$2040
Variable costs/unit	570	1400

The company's fixed costs are $820,800. An analysis of the sales mix identifies that rotomoulded kayaks make up 80% of the total units sold.

(a) Determine the weighted- average unit contribution margin for Current Designs. : $456

(b)Determine the beak-even point in units for Current Designs and identify how many units of each type of kayak will be sold at the break-even point.

Break-even sales 1,800 units, units by each type kayak: Rotomoulded 1,400units Composite 360units

( c) Assume that the sales mix changes, and rotomolded kayaks now make up 70% of total units sold. Calculate the total number of units that would need to be sold to earn a net income of $2,053,200 and identify how many units of each type of kayak will be sold at this level of income.

Requires sales: 6,000 units , units by each type kayak: Rotomoulded 4,200units Composite 1,800units

I calculated from (a) to (c ), but I have no idea part (d).

Assume that Current Designs will have sales of $3.06 million with two-thirds of the sales dollars in rotomoulded kayaks and onethird of the sales dollars in composite kayaks. Assuming $673,200 of fixed costs are allocated to the rotomoulded kayaks and $147,600 to the composite kayaks, prepare a CVP income statement for each product line. (Round answers to 0 decimal places, e.g. 5,275.)