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	600		50	%
Mirrors	300		25	%
Vanities	300		25	%
Total	1,200		100	%

	Product
	Sinks						Mirrors						Vanities						Total
Percentage of total sales		44	%					20	%					36	%					100	%
Sales	$	253,460.00			100	%	$	116,000			100	%	$	210,540.00			100	%	$	580,000.00			100	%
Variable expenses		76,038.00			30	%		92,800			80	%		84,216.00			40	%		253,054.00			44	%
Contribution margin	$	177,422.00			70	%	$	23,200			20	%	$	126,324.00			60	%		326,946.00			56	%
Contribution margin per unit	$	295.70					$	77.33					$	421.08
Fixed expenses																				289,520.00
Operating income																			$	37,426.00

Break-even point in sales dollars	=	Fixed expenses	=	$289,520	=	$517,000
		Overall CM ratio		0.56

Break-even point in unit sales:

Total Fixed expenses		$289,520
	=		= 1,062.63 units
Weighted-average CM per unit		$272.46*
*($295.70 0.50) + ($77.33 0.25) + ($421.08 0.25)

Assume that actual sales for the month total $669,155 (1,400 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $289,520. Actual sales by product are as follows: sinks, $206,992 (490 units); mirrors, $216,533 (560 units); and vanities, $245,630 (350 units).

Required:

1. Prepare a contribution format income statement for the month based on actual sales data. (Round your percentage answers to the nearest whole number.)

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.)

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.)