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 $1,05050\%$

Mirrors $52525\%$

Vanities $52525\%$

Total $2,100100\%$

Product

Sinks Mirrors Vanities Total

Percentage of total sales $48\%20\%32\%100\%$

Sales $ $252,000100\%$ $ $105,000100\%$ $ $168,000100\%$ $ $525,000100\%$

Variable expenses $75,60030\%84,00080\%92,40055\%252,00048\%$

Contribution margin $ $176,40070\%$ $ $21,00020\%$ $ $75,60045\%273,00052\%$

Contribution margin per unit $ $168$ $ $40$ $ $144$

Fixed expenses $224,900$

Operating income $ $48,100$

Break$-$even point in sales dollars $=$ Fixed expenses $=$ $$224,900=$ $$432,500$

Overall CM ratio $0\mathrm{.}52$

Break$-$even point in unit sales:

Total Fixed expenses $=$ $$224,900=1,730$ units

Weighted$-$average CM per unit

$$130*$

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

As shown by these data, operating income is budgeted at $$48,100$ for the month, break$-$even sales dollars at $$432,500,$ and break$-$even unit sales at $1,730.$

Assume that actual sales for the month total $$508,800(2,120$ units$),$ with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $$224,900.$ Actual sales by product are as follows: sinks$,$ $$127,200(530$ units$)$; mirrors, $$212,000(1,060$ units$)$; and vanities, $$169,600(530$ 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 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.$)$