Smithen Company, a wholesale distributor, has been operating for only a few months. The company sells three products-sarks mirrors, and vanities. Budgeted sales by product and in total for the coming month are shown below based on planned unit sales as follows: Chec Sinks 1,000 Mirrors Vanities 500 50% 358 500 25% Total 2,000 100% Product Hicroes 20% Vanities 32% Total 100% 100.00% $120,000 100.00% $192,000 100.00% $600,000 100.00% 26,39% 62,000 51.67% 92,000 47.92% 204,900 34.15% Sales Percentage of total sales Variable expenses Sinks 48% $288,000 76,000 Contribution margin $212,000 Contribution margin per unit $212.00 Fixed expenses Operating income 73.61% $58,000 48.33% $100,000 52.08% 395,100 65.8% $116.00 $ 200,00 356,700 $38,400 Break-even point in sales dollars Fixed expenses Overall CM ratio $356,700 0.66 - $541,685.65 Break-even point in unit sales: Total Fixed expenses Weighted-average CM per unit $356,700 $185.00* 1,928.11 units *($212.00 0.50) + ($116.00 x 0.25) ($200.00 0.25)