Ottawa Dairy Inc. has 4 product lines: sour cream, ice cream, yogurt, and butter. Total Fixed costs below can be split into two-- 40% are direct and therefore avoidable, while the other 60% are unavoidable (or allocated). Results of March 2019 follow: Butter Sour Cream 5,000 Ice Cream Yogurt 500 400 27.00 $ 25.00 Total 3,100 Units sold Selling price/unit 200 5.00 $ $ 100.00 Sales mix 36% 20% 15% 29% CMU 3.80 1.00 14.50 76.00 Revenue $ 25,000.00 $ 13,500.00 $10,000.00 $ 20,000.00 $ 68,500.00 Variable departmental costs 6,000.00 13,000.00 4,200.00 4,800.00 28,000.00 6,000.00 2,000.00 Fixed costs Net income (loss) 3,000.00 $ 2,800.00 7,000.00 $ 8,200.00 18,000.00 $ 22,500.00 $ 13,000.00 1,500.00 Instructions 1. Compute the effect of dropping the ice cream product line. 2. Using the sales mix provided, what is the breakeven point in dollars for Ottawa Dairy at a consolidated level? 3. What is the breakeven point for the ice cream division in units