Exercise 18-22 CVP analysis using composite units LO P4 Handy Home sells windows and doors in the ratio of 8:2 (windows:doors). The selling price of each window is $114 and of each door is $264. The variable cost of a window is $69.50 and of a door is $182.00. Fixed costs are $416,000. (Enter your "per unit" values in two decimal places.) Answer is complete but not entirely correct. (1) Determine the selling price per composite unit. Quantity Selling Price per unit Total per composite unit Windows 114.00 $ 456.00 Doors 264.00 264.00 $ 720.00 Variable costs per unit (2) Determine the variable costs per composite unit. Quantity Windows 4 $ Doors 1 69.50 Total per composite unit $ 278.00 182.00 $ 460.00 182.00 Contribution margin per composite unit Sales Less: Variable costs Contribution margin 720.00 460.00 260.00 Break Even Units (3) Determine the break-even point in composite units. Choose Choose Denominator: Numerator: Total fixed costs I Contribution margin per unit 416,000 Break even units 260.00 = 1,600 composite units (4) Determine the number of units of each product that will be sold at the break-even point. Quantity Windows Doors Total Number of composite units to break even. 1,600 1,600 Unit sales at break-even point 6,400 Windows 1,600 Doors 8,000 Total