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:

	Units	Percentage
Sinks	1,000	50%
Mirrors	500	25%
Vanities	500	25%
Total	2,000	100%

	Sinks	Mirros	Vanities	Total
Percentage of total sales	48%	20%	32%	100%
Sales	$336,000 100.00%	$140,000 100.00%	$224,000 100.00%	$700,000 100.00%
Variable expenses	70,000 20.83%	72,000 51.43%	88,000 39.29%	214,950 30.71%
Contribution margin	$266,000 79.19%	$68,000 48.57%	$136,000 60.71%	485,050 69.29%
Contribution margin per unit	$266.00	$136.00	$272.00
Fixed expenses				444,650
Operating income				$40,400

Break-even point in sales dollars	=	Fixed expenses	=	$444,650	=	$641,696.73
		Overall CM ratio		0.69

Break-even point in unit sales:

Total Fixed expenses	=	$444,650	= 1,892.13 units
Weighted-average CM per unit
		$235.00*
*($266.00 0.50) + ($136.00 0.25) + ($272.00 0.25)

As shown by these data, operating income is budgeted at $40,400 for the month, break-even sales dollars at $641,696.73, and break-even unit sales at 1,892.13.

Assume that actual sales for the month total $705,600 (2,100 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $444,650. Actual sales by product are as follows: sinks, $176,400 (525 units); mirrors, $294,000 (1,050 units); and vanities, $235,200 (525 units).

1. Prepare a contribution format income statement for the month based on actual sales data. (Round your answers to 2 decimal places.)

2. 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.)