Requirement 3. Suppose 180,000 units are sold but only 60,000 of them are deluxe. Compute the operating income. Compute the breakeven point in units. Compare your answer with the answer to requirement 1. What is the major lesson of this problem? Compute the operating income if 180,000 units are sold but only 60,000 of them are deluxe. Standard Carrier Deluxe Carrier Total Units sold Revenues at $30 and $43 per unit Variable costs at $22 and $27 per unit Contribution margin Fixed costs Rectangular Smije Operating income Before calculating the breakeven points, determine the new sales mix. For every 1 deluxe carrier sold, standard carriers are sold Compute the breakeven point in units, assuming the new sales mix. (Round your answers up to the next whole number.) The breakeven point is standard units and deluxe units. Compare your answer with the answer to requirement 1. What is the major lesson of this problem? The major lesson of this problem is that changes in the sales mix change In this example, the budgeted and actual total sales in number of units were identical, but the proportion of the product having the contribution margin declined. Operating income and the breakeven point 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