Melford Company sold 26,800 units last year at $16.00 each. Variable cost was $11.50, and total fixed cost was $126,000. . Prepare an income statement for Melford for last year. 2. Calculate the break-even point in units. 3. Calculate the units that Melford must sell to earn operating income of $12,150 this year. Refer to the list below for the exact wording of text items within your income statement Operating income Operating loss Sales Total contribution margin Total fixed expense Total variable expense