Radiant Lighting produces standard and designer light fixtures. The standard fixture is sold at $40 each, and the designer fixture is sold at $75 each. The variable cost of making the standard fixture is $25 each. It costs an extra $20 to make the designer fixture. It takes 8 labor hours to produce 100 standard fixtures and 12 labor hours to produce 100 designer fixtures. There are 3,200 hours of labor time available for production each week. The maximum weekly sales for the standard and designer fixtures are 5,000 and 2,000 units, respectively. Fixed production costs total $300,000 per year. All selling costs are fixed.

Required: (a) Determine the optimal production level in number of units for each product. (b) Prepare an income statement for the company based on the optimal production level. (c) Calculate the break-even point in units for each type of fixture.