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

$1,140$

$50\%$

Mirrors

$570$

$25\%$

Vanities

$570$

$25\%$

Total

$2,280$

$100\%$

Percentage of total sales

Sales

Variable expenses

Contribution margin

Contribution margin per unit

Fixed expenses

Operating income

Sinks

$48\%$

$$273,600$

$100\%$

$82,080$

$30\%$

$$191,520$

$70\%$

$

$168$

Product Mirrors

$20\%$

$$114,000$

$91,200$

$ $22,800$

$

$40$

$100\%$

$80\%$

$20\%$

Vanities

$32\%$

$$182,400$

$100,320$

$100\%$

$55\%$

$ $82,080$

$45\%$

$

$144$

Total

$100\%$

$$570,000$

$273,600$

$296,400$

$227,240$

$ $69,160$

$100\%$

$48\%$

$52\%$

Break$-$even point in sales dollars

Fixed expenses

$=-$

Overall CM ratio

$=-$

$$227,240$

$0\mathrm{.}52$

$$

$$437,000$

Break$-$even point in unit sales:

Total Fixed expenses

Weighted$-$average CM per unit

$=$

$$227,240$

$$130*$

$=1,748$ units

$*($$$168\backslash$times $0\mathrm{.}50)+($$$40\backslash$times $0\mathrm{.}25)+($$$144\backslash$times $0\mathrm{.}25)$

As shown by these data, operating income is budgeted at $$69,160$ for the month, break$-$even sales dollars at $$437,000,$ and break$-$even unit sales at $1,748.$Assume that actual sales for the month total $$517,440(2,156$ units$),$ with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $$227,240.$ Actual sales by product are as follows: sinks$,$ $$129,360(539$ units$)$; mirrors, $$215,600(1,078$ units$)$; and vanities, $$172,480(539$ units$).$

Required:

$1.$ Prepare a contribution format income statement for the month based on actual $.2.$ Calculate the break$-$even point in unit sales for the month, based on the actual data.$($Round your final answer to the nearest whole number.$)$sales data. $($Round your percentage answers to the nearest whole number.$)$