HELEN AND DONALD LLP Income Statement Year Ending December 31, 2022 Sales [259,200 units) $1,296,000 Cost of good s sold 864,000 Gross prot 432,000 Operating expenses Selling $302,400 Administrative 162,000 464,400 Operating loss $32400} A cost behaviour analvsis indicates that 75% of the cost of goods sold is variable, 42% of the selling expenses are variable, and 40: of the administrative expenses are variable. [Use the CVF' income statement format in calculating operating income.) x Your answer is incorrect. | Calculate the break-even point in total sales dollars and in units for 2022. (Round contribution margin perunit to 2decimal'places, 8.3. 1.25, contribution margin ratio to 1 decimal piace, cg. 15.2% and nal answers to 0 decimal places, 6.3. 5.2 75.] Breakeven point in sales $ Breakeven point in units Helen has proposed a plan to get the partnership "out of the red" and improve its protability. She feels that the quality of the product could be substantially improved by spending $0.20 more per unit on better raw materials. The selling price per unit could be increased to only $5.20 because of competitive pressures. Helen estimates that sales volume will increase by 25%. Calculate the break-even point in total sales dollars and in units under the proposed plan. [Round contribution margin per unitand contribution margin ratio to 2 decimal places. as. 15.25 or 15.25% and nal answers to 0 decimal places, 83. 5,275.] Breakeven pointin sales $ Breakeven point in units Donald was a marketing major in university. He believes that the sales volume can be increased only by intensive advertising and promotional campaigns. He therefore proposed the following plan as an alternative to Helen's: (1) increase variable selling expenses to $0.59 per unit, (2) lower the selling price per unit by $0.20, and (3) increase fixed selling expenses by $43,200. Donald quoted an old marketing research report that said that sales volume would increase by 60% if these changes were made. Calculate Donald's break-even point in dollars and units. (Round contribution margin per unit and contribution margin ratio to 2 decimal places, e.g. 15.25 or 15.25% and final answers to O decimal places, e.g. 5,275.) Break-even point in sales $ Break-even point in units