Smithen Company, a wholesale distributor, has been operating for only a few months. The company sells three productssinks, mirrors, and vanities. Budgeted sales by product and in total for the coming month are shown below based on planned unit sales as follows:

UnitsPercentage Sinks1,000 50% Mirrors500 25% Vanities500 25% Total2,000 100% Product SinksMirrorsVanitiesTotal Percentage of total sales 48% 20% 32% 100% Sales$468,000 100.00%$195,000 100.00%$312,000 100.00%$975,000 100.00% Variable expenses 76,000 16.24% 74,000 37.95% 90,000 28.85% 214,500 22.00% Contribution margin$392,000 83.76%$121,000 62.05%$222,000 71.15% 760,500 78.00% Contribution margin per unit$392.00 $242.00 $444.00 Fixed expenses 714,600 Operating income $45,900 Break-even point in sales dollars=Fixed expenses=$714,600=$916,153.85 Overall CM ratio0.78 Break-even point in unit sales: Total Fixed expenses=$714,600= 1,944.49 units Weighted-average CM per unit $367.50* *($392.00 0.50) + ($242.00 0.25) + ($444.00 0.25) As shown by these data, operating income is budgeted at $45,900 for the month, break-even sales dollars at $916,153.85, and break-even unit sales at 1,944.49. Assume that actual sales for the month total $982,800 (2,100 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $714,600. Actual sales by product are as follows: sinks, $245,700 (525 units); mirrors, $409,500 (1,050 units); and vanities, $327,600 (525 units). Required: 1. Prepare a contribution format income statement for the month based on actual sales data. (Round your answers to 2 decimal places.) 2. Compute the break-even point in sales dollars for the month, based on the actual data. (Round your percentage answers to nearest whole percent. Round other intermediate values and final answer to the nearest whole dollar.) 3. Calculate the break-even point in unit sales for the month, based on the actual data. (Do not round your intermediate calculations. Round your final answer to the nearest whole number.)