3. Microsoft is evaluating its product lines: Windows OS, Office Suite, and Surface devices. The financial data for the year is as follows:
   • Windows OS: Sales Units - 40,000, Sales Price per Unit - $150, Variable Cost per Unit - $70, Fixed Cost - $2,000,000
   • Office Suite: Sales Units - 30,000, Sales Price per Unit - $200, Variable Cost per Unit - $100, Fixed Cost - $3,000,000
   • Surface: Sales Units - 20,000, Sales Price per Unit - $800, Variable Cost per Unit - $500, Fixed Cost - $5,000,000 Requirements:
   • Construct the Income Statement for each product.
   • Determine the Contribution Margin per unit for each product.
   • Calculate the Break-Even Point in units and dollars for each product.
   • Evaluate the profitability of each product line.