Smithen Company, a wholesale distributor, has been operating for only a few months. The company sells three products-sinks, 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 sex Mirrors 500 25% Vanities see 25% Total 2,000 100% Product Mirrors 20% Vanities 32% Total 100% 66,000 100.00% $190,000 100.00% $304,000 13.16% 86.84% $124,000) 34.74% 55.26% 94,000 $210,000 100.00% 30.92% 69.08% $950,000 100.00% 194,400 20.46% 755,600 79.54% $248.00 $ 420.00 Sales Percentage of total sales Variable expenses Sinks 48% $456,000 Contribution margin 60,000 $395,000 Contribution margin per unit $ 396.00 Fixed expenses Operating income 710,2001 $ 45,400 Break-even point in sales dollars Fixed expenses Overall CM ratio $710,200 0.80 $892,919.53 Break-even point in unit sales: Total Fixed expenses Weighted-average CM per unit $710,200 $365.00 1,945.75 units ($396.000.se) ($248.00 8.25) ($420.00 0.25) As shown by these data, operating income is budgeted at $45,400 for the month, break-even sales dollars at $892,919.53, and break-