13. General Motors produces three types of vehicles: Sedans, SUVs, and Trucks. The financial data is as follows:
    • Sedans: Sales Units - 100,000, Sales Price per Unit - $25,000, Variable Cost per Unit - $15,000, Fixed Cost - $150,000,000
    • SUVs: Sales Units - 80,000, Sales Price per Unit - $35,000, Variable Cost per Unit - $20,000, Fixed Cost - $200,000,000
    • Trucks: Sales Units - 60,000, Sales Price per Unit - $40,000, Variable Cost per Unit - $25,000, Fixed Cost - $250,000,000 Requirements:
    • Construct the Income Statement for each vehicle type.
    • Determine the Contribution Margin per unit for each vehicle type.
    • Calculate the Break-Even Point in units and dollars for each vehicle type.
    • Evaluate the profitability and suggest ways to improve cost efficiency.