Miller Corp. produces and sells two products. During the most recent month, High Life's sales were $310,000 and its variable expenses were $180,000. Lite's sales were $440,000 and its variable expenses were $350,000. The company's fixed expenses were $100,000

1. Prepare a contribution format income statement for Miller Corp.

B. Determine the overall break-even point for Miller. Show your work!

3. If the sales mix shifts toward Lite with no change in total sales, what will happen to the break-even point for the company? Explain.