minyum Un wie vertical axis. Problem 18-7B Break-even analysis with two products P3 Milano Co. manufactures backpacks in two sizes, small and large. The company has total fixed costs of $520,000 per year. Additional data follow. Small Large Sales price per unit $60 $80 Variable costs per unit Sales mix percent $30 $60 60% 40% The company is considering buying new equipment that would increase total fixed costs by $50,000 per year and reduce the variable costs of each type of backpack by $4 per unit. Page 737 Required 1. Compute the weighted-average contribution margin without the new equipment. 2. Assume the new equipment is not purchased. Determine the break-even point in total sales units and the break-even point in units for each product. 3. Assume the new equipment is purchased. Compute the break-even point in total sales units and the number of units to sell for each product.