Smith Company can produce two types of carpet cleaners, Brighter and Cleaner. Data on these two products are as follows:

	Brighter		Cleaner
Sales volume in units	640		960
Unit sales price	$675		$1,600
Unit variable cost	270		720

The number of machine-hours to produce one unit of Brighter is 1 while the number of machine-hours for each unit of Cleaner is 2. Total fixed costs for the manufacture of both products are $260,000.

Required:
1.	Using a spreadsheet, determine the breakeven point in total units for Smith Company, based on the assumption that the sales mix (on the basis of relative sales volume in units) stays constant. Use the weighted-average contribution margin approach. (Round "Sales mix (based on units)" and "Wtd.-avg. cm per unit" to 2 decimal places.)

2.	At this breakeven level, how many units of each product are envisioned? (Round "Sales mix" to 2 decimal places and "Breakdown" to 6 decimal places.)

3.	What is the overall breakeven point in sales dollars? (Do not round intermediate calculations. Round final answer to the nearest whole dollar.)