Smithen Company, a wholesale distributor, has been operating for only a few months. The company sells three productssinks, 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	400		50	%
Mirrors	200		25	%
Vanities	200		25	%
Total	800		100	%

	Product
	Sinks						Mirrors						Vanities						Total
Percentage of total sales		48	%					30	%					22	%					100	%
Sales	$	402,220.00			100	%	$	253,500			100	%	$	189,280.00			100	%	$	845,000.00			100	%
Variable expenses		80,444.00			20	%		202,800			80	%		113,568.00			60	%		396,812.00			47	%
Contribution margin	$	321,776.00			80	%	$	50,700			20	%	$	75,712.00			40	%		448,188.00			53	%
Contribution margin per unit	$	804.44					$	253.50					$	378.56
Fixed expenses																				416,050.00
Operating income																			$	32,138.00

Break-even point in sales dollars	=	Fixed expenses	=	$416,050	=	$785,000
		Overall CM ratio		0.53

Break-even point in unit sales:

Total Fixed expenses		$416,050
	=		= 742.63 units
Weighted-average CM per unit		$560.24*
*($804.44 0.50) + ($253.50 0.25) + ($378.56 0.25)

Assume that actual sales for the month total $1,095,543 (1,000 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $416,050. Actual sales by product are as follows: sinks, $351,943 (350 units); mirrors, $507,000 (400 units); and vanities, $236,600 (250 units).

2. Compute the break-even point in sales dollars for the month, based on the actual data. (Round your intermediate calculations to the nearest whole percent. Round your final answer to the nearest whole dollar.)

What would this be and how

3. 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.)

What would this be and how