E PA7. 3.4 Manatoah Manufacturing produces 3 models of window air conditioners: model 101, model 201, and model 301 . The sales price and variable costs for these three models are as follows: Sales Price Variable Cost Product per Unit per Unit Model 101 $275 $185 Model 201 350 215 Model 301 400 245 The current product mix is 43:2. The three models share total fixed costs of $430,000. Calculate the sales price per composite unit. What is the contribution margin per composite unit? Calculate Manatoah's break-even point in both dollars and units. Using an income statement format, prove that this is the break-even point. POP\"? \\_l