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:

Break$-$even point $in$ sales dollars $,=\frac{\text{F}\text{i}\text{x}\text{e}\text{d}\text{e}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}\text{s}}{\text{O}\text{v}\text{e}\text{r}\text{a}\text{l}\text{l}CM\text{r}\text{a}\text{t}\text{i}\text{o}}=\frac{\text{\$}227,500}{0\mathrm{.}52}=$$$437,500$

Break$-$even point $in$ sales dollars $,=\frac{\text{F}\text{i}\text{x}\text{e}\text{d}\text{e}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}\text{s}}{\text{O}\text{v}\text{e}\text{r}\text{a}\text{l}\text{l}CM\text{r}\text{a}\text{t}\text{i}\text{o}}=\frac{\text{\$}227,500}{0\mathrm{.}52}=$$$437,500$

Break$-$even point in unit sales:

$\frac{\text{T}\text{o}\text{t}\text{a}\text{l}\text{F}\text{i}\text{x}\text{e}\text{d}\text{e}\text{x}\text{p}\text{e}\text{n}\text{s}\text{e}\text{s}}{\text{W}\text{e}\text{i}\text{g}\text{h}\text{t}\text{e}\text{d}-\text{a}\text{v}\text{e}\text{r}\text{a}\text{g}\text{e}CM\text{p}\text{e}\text{r}\text{u}\text{n}\text{i}\text{t}}=\frac{\text{\$}227,500}{\text{\$}{130}^{**}}=1,750$ units

$**($$$1680\mathrm{.}50)+($$$400\mathrm{.}25)+($$$1440\mathrm{.}25)$

As shown by these data, operating income is budgeted at $$71,500$ for the month, break$-$even sales dollars at $$437,500,$ and break$-$

even unit sales at $1,750.$

Assume that actual sales for the month total $$518,400(2,160$ units$),$ with the CM ratio and per unit amounts the same as budgeted.

Actual fixed expenses are the same as budgeted, $$227,500.$ Actual sales by product are as follows: sinks$,$ $$129,600(540$ units$)$:

mirrors, $$216,000(1,080$ units$)$; and vanities, $$172,800(540$ units$).$

Required:

Prepare a contribution format income statement for the month based on actual sales data. $($Round your percentage answers to the

nearest whole number.$)$

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.$)$

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.$)$