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 50% Mirrors 500 25% Vanities 500 25% Total 2,000 100% Percentage of total sales Sales Variable expenses Contribution margin Sinks 48% $432,000 100.00% 76,000 17.59% Product Mirrors 20% $180,000 74,000 100.00% 41.11% $356,000 82.41% $106,000 $ 212.00 Contribution margin per unit $ 356.00 Fixed expenses Operating income Break-even point in sales dollars Break-even point in unit sales: Total Fixed expenses Weighted-average CM per unit Vanities 32% Total 100% $288,000 100.00% $900,000 100.00% 96,000 33.33% 223,500 24.83% 58.89% $192,000 66.67% 676,500 75.17% $ 384.00 Customize and control Google Chrome. Update is available. Fixed expenses Overall CM ratio $632,100 0.75 = $840,931.26 $632,100 $327.00* = 1,933.03 units * ($356.00 0.50) + ($212.00 0.25) + ($384.00 0.25) As shown by these data, operating income is budgeted at $44,400 for the month, break-even sales dollars at $840,931.26, and break- even unit sales at 1,933.03. Assume that actual sales for the month total $907,200 (2,100 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $632,100. Actual sales by product are as follows: sinks, $226,800 (525 units); mirrors, $378,000 (1,050 units); and vanities, $302,400 (525 units).