Pennsylvania Favorites Company produces toy alligators and toy dolphins. Fixed costs are $1,054,000 per year. Sales revenue and variable costs per unit are as follow: Requirements (a) Suppose the company currently sells 143,000 alligators per year and 77,000 dolphins per year. Assuming the sales mix stays constant, how many alligators and dolphins must the company sell to break even per year? (b) Suppose the company currently sells 77,000 alligators per year and 143,000 dolphins per year. Assuming the sales mix stays constant, how many alligators and dolphins must the company sell to break even per year? (c) Explain why the total number of toys needed to break even in part a is the same as or different from the number in part b. Begin by determining the sales mix ratios for each product. (Round the ratios to two decimal places.) Next determine the formula used to calculate the total units needed to breakeven, the calculate the total units to breakeven. (Abbreviation used: CM= Contribution margin; FC= Fixed costs; SP= Sales price; VC = Variable costs)