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	1,000		50	%
Mirrors	500		25	%
Vanities	500		25	%
Total	2,000		100	%

	Product
	Sinks						Mirrors						Vanities						Total
Percentage of total sales		45	%					20	%					35	%					100	%
Sales	$	275,400.00			100	%	$	122,400			100	%	$	214,200.00			100	%	$	612,000.00			100	%
Variable expenses		82,620.00			30	%		85,680			70	%		107,100.00			50	%		275,400.00			45	%
Contribution margin	$	192,780.00			70	%	$	36,720			30	%	$	107,100.00			50	%		336,600.00			55	%
Contribution margin per unit	$	192.78					$	73.44					$	214.20
Fixed expenses																				297,000.00
Operating income																			$	39,600.00

Break-even point in sales dollars	=	Fixed expenses	=	$297,000	=	$540,000
		Overall CM ratio		0.55

Break-even point in unit sales:

Total Fixed expenses		$297,000
	=		= 1,764.71 units
Weighted-average CM per unit		$168.30*
*($192.78 0.50) + ($73.44 0.25) + ($214.20 0.25)

Assume that actual sales for the month total $663,102 (2,200 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $297,000. Actual sales by product are as follows: sinks, $212,058 (770 units); mirrors, $215,424 (880 units); and vanities, $235,620 (550 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.)