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		48	%					20	%					32	%					100	%
Sales	$	300,000			100.00	%	$	125,000			100.00	%	$	200,000			100.00	%	$	625,000			100.00	%
Variable expenses		68,000			22.67	%		62,000			49.60	%		88,000			44.00	%		220,800			35.33	%
Contribution margin	$	232,000			77.33	%	$	63,000			50.40	%	$	112,000			56.00	%		404,200			64.67	%
Contribution margin per unit	$	232.00					$	126.00					$	224.00
Fixed expenses																				365,300
Operating income																			$	38,900

Break-even point in sales dollars	=	Fixed expenses	=	$365,300	=	$564,850.32
		Overall CM ratio		0.65

Break-even point in unit sales:

Total Fixed expenses	=	$365,300	= 1,795.09 units
Weighted-average CM per unit
		$203.50*
*($232.00 0.50) + ($126.00 0.25) + ($224.00 0.25)

As shown by these data, operating income is budgeted at $38,900 for the month, break-even sales dollars at $564,850.32, and break-even unit sales at 1,795.09.

Assume that actual sales for the month total $630,000 (2,100 units), with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $365,300. Actual sales by product are as follows: sinks, $157,500 (525 units); mirrors, $262,500 (1,050 units); and vanities, $210,000 (525 units). Required:

1. Prepare a contribution format income statement for the month based on actual sales data. (Round your answers to 2 decimal places.)

2. Compute the break-even point in sales dollars for the month, based on the actual data. (Round your percentage answers to nearest whole percent. Round other intermediate values and final answer to the nearest whole dollar.)

3. Calculate the break-even point in unit sales for the month, based on the actual data. (Do not round your intermediate calculations. Round your final answer to the nearest whole number.)