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Hathaway Products, Inc., produces an innovative lighting system used in restaurants and high-end retail stores to provide a pleasing, warm atmosphere. Hathaway produces two versions of the product, called Starlight and Moonlight. Sales management at Hathaway wants to complete a sales performance analysis and has collected the following information for the first quarter (Qtr. 1)and the second quarter (Qtr. 2) of the current fiscal year. Qtr. 2 Qtr. 1 12,000 10,000 Sales units Sales mix for each product 25% Starlight 20% 80% Moonlight 75% Price $35.00 $35.00 Starlight $90.00 $85.00 Moonlight Variable cost per unit $22.00 $22.00 Starlight $48.00 $48.00 Moonlight Fixed cost $150,000 $150,000 Hathaway Products, Inc., produces an innovative lighting system used in restaurants and high-end retail stores to provide a pleasing, warm atmosphere. Hathaway produces two versions of the product, called Starlight and Moonlight. Sales management at Hathaway wants to complete a sales performance analysis and has collected the following information for the first quarter (Qtr. 1)and the second quarter (Qtr. 2) of the current fiscal year. Qtr. 2 Qtr. 1 12,000 10,000 Sales units Sales mix for each product 25% Starlight 20% 80% Moonlight 75% Price $35.00 $35.00 Starlight $90.00 $85.00 Moonlight Variable cost per unit $22.00 $22.00 Starlight $48.00 $48.00 Moonlight Fixed cost $150,000 $150,000