Requirement 2. Compute the breakeven point in units (a) if only standard carriers are sold and (b) if only deluxe carriers are sold. units. (a) If only standard carriers are sold, the breakeven point is (b) If only deluxe carriers are sold, the breakeven point is units. Standard Carrier Deluxe Carrier 108,000 72,000 Total 180,000 $ Units sold Revenues at $30 and $43 per unit Variable costs at $22 and $27 per unit Contribution margins at $8 and $16 per unit Fixed costs Operating income 3,240,000 $ 2,376,000 864,000 $ $ 3,096,000 $ 6,336,000 1,944,000 4,320,000 1,152,000 2,016,000 1,400,000 $ 616,000