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	1,180			50	%
Mirrors	590			25	%
Vanities	590			25	%
Total	2,360			1	%

	Product
	Sinks	Mirrors	Vanities	Total
Percentage of total sales		48	%					20	%					32	%					100	%
Sales	$	283,200			100	%	$	118,000			100	%	$	188,800			100	%	$	590,000			100	%
Variable expenses		84,960			30	%		94,400			80	%		103,840			55	%		283,200			48	%
Contribution margin	$	198,240			70	%	$	23,600			20	%	$	84,960			45	%		306,800			52	%
Contribution margin per unit	$	168					$	40					$	144
Fixed expenses																				225,940
Operating income																			$	80,860

Break-even point in sales dollars	=	Fixed expenses	=	$225,940	=	$434,500
Overall CM ratio	0.52

Break-even point in unit sales:

Total Fixed expenses	=	$225,940	= 17 units
Weighted-average CM per unit
$13,000*
*($168 50) + ($40 25) + ($144 25)

As shown by these data, operating income is budgeted at $80,860 for the month, break-even sales dollars at $434,500, and break-even unit sales at 17.

Assume that actual sales for the month total $525,600 (2,100 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $225,940. Actual sales by product are as follows: sinks, $131,400 (525 units); mirrors, $219,000 (1,050 units); and vanities, $175,200 (525 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.)