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: Sinks Mirrors Vanities Units 600 300 300 1 Percentage 50% 25% 25% Total 1,200 100% Product Percentage of total sales Sales Variable expenses Sinks 50% $ 240, 790.00 72,237.00 1009 30% Mirrors 30% $145,200 100% 116,160 80% Vanities 20% $ 98,010.00 53,905.50 100% 55% Total 100% $484,000.00 242,302.50 100% 50% Contribution margin $ 168,553.00 70% $ 29,040 20% $ 44,104.50 45% % 241,697.50 50% Contribution margin per unit $ 280.92 $ 96.80 $ 147.02 Fixed expenses 209,000.00 Operating income $ 32,697.50 Fixed expenses $209,000 Break-even point in sales dollars $418,000 Overall CM ratio 0.50 Break-even point in unit sales: Total Fixed expenses $209,000 1,037.66 units Weighted average CM per unit $201.41* *($280.92 * 0.50) + ($96.80 x 0.25) + ($147.02 * 0.25) Assume that actual sales for the month total $582,030 (1,400 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $209,000. Actual sales by product are as follows: sinks, $196,645 (490 units); mirrors, $271,040 (560 units); and vanities, $114,345 (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.) SMITHEN COMPANY Contribution Margin Income Statement Product Mirrors Vanities % Sinks Total Percentage of total % % 1001% % % % % Sales % % % % 0 % $ $ 0 0 0 % $ 0 0 % 0 0 % Contribution margin Variable expenses Operating income (loss) 0 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.) Break-even point in sales dollars 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.) Break-even point in unit sales