Part 1 lecture date: Tuesday March 24, 2020 Manatoah Manufacturing produces 3 models of window air conditioners: model 101, model 201, and model 301. The sales price and variable costs for these three models are as follows: Product Model 101 Model 201 Model 301 Sales Price per Unit $275 Variable Cost per Unit $185 215 245 350 400 The current product mix for model 101:201:301 is 4:3:2. The three models share total fixed costs of $430,000. Requirements: Calculate the sales price per composite unit. What is the contribution margin per composite unit? 3. Calculate Manatoah's break-even point in both dollars and units. Calculate the break-even point for the composite unit used for the break-even analysis calculation only, as well as the "actual real number of units of Model 101, Model 201, and Model 301. 4. Using an income statement format, prove that this is the break-even point