Record 1-2-3 is a top-selling electronic spreadsheet product. Record is about to release version 5.0. It divides its customers into two groups: new customers = versions). Although the same physical product is provided to each customer group, sizable differences exist in selling prices and variable marketing costs: Click the icon to view the price and cost information.) The fixed costs of Record 1-2-3 5.0 are $13,500,000. The planned sales mix in units is 60% new customers and 40% upgrade customers. Read the requirements Requirement 1. What is the Record 1-2-3 5.0 breakoven point in units, assuming that the planned 60% / 40% talos mix is attained? Begin by determining the sales mix. For every bundle, units are sold to new customers, and units are nold to customer who bought upgrades. Requirements EX Data table 1. N 2 3 What is the Record 1-2-3 5.0 broskeven point in units, assuming that the planned 60%/40% sales mix is attained? if the sales mix in attained, what is the operating Income when 190,000 total units are sold? Show how the breakeven point in units changes with the following customer mixos New 50% and upgrade 50% b. New 80% and upgrade 20% c. Comment on the results Selling price Variable costs Manufacturing Marketing Contribution margin $ Print Done Print aut to release Version 5.0. It divides its customers into two groups: new customers and upgrade customers those who previously purchased Record 1-2-3.4.0 or earlier group, sizable differences exint in selling prices and variable marketing costs xin units is 60% new customers and 40% upgrade customers uming that the planned 60% 40% sales mix is attained? mto new customers, and units are sold to customer who bought upgrades Data table suming that the Now Customers 225 Upgrade Customers 5 120 when 190.000 following Selling price Variable costs Manufacturing Marketing Contribution margin S 20 20 60 $ 80 5 25 145 s 95 Print Done