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 Sinks 600 Percentage 50% Mirrors 300 25% Vanities 300 25% Total 1,200 100% Product Percentage of total sales Sinks 45% Mirrors 20% Vanities 35% Total 100% Sales Variable expenses $323,100.00 80,775.00 100% 25% $143,600 114,880 100% 80% $251,300.00 125,650.00 100% 50% $718,000.00 321,305.00 100% 45% Contribution margin Contribution margin per unit $ 403.88 Fixed expenses Operating income $242,325.00 75% $ 28,720 20% $125,650.00 50% 396,695.00 55% $ 95.73 $ 418.83 361,350.00 $ 35,345.00 Fixed expenses $361,350 Break-even point in sales dollars = $657,000 Overall CM ratio 0.55 Break-even point in unit sales: Total Fixed expenses $361,350 $330.58* 1,093.08 units Weighted-average CM per unit *($403.88 x 0.50) + ($95.73 0.25) + ($418.83 0.25) Assume that actual sales for the month total $825,101 (1,400 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $361,350. Actual sales by product are as follows: sinks, $263,865 (490 units); mirrors, $268,053 (560 units); and vanities, $293,183 (350 units).