Standard Carrier	Deluxe Carrier	Total
Units sold	108,000	72,000	180,000
Revenues at $30 and $45 per unit	$3,240,000	$3,240,000	$6,480,000
Variable costs at $22 and $27 per unit	2,376,000	1,944,000	4,320,000
Contribution margin at $8 and $18 per unit	$864,000	$1,296,000	2,160,000
Fixed costs			1,800,000
Operating income			$360,000

Requirements

1.	Compute the breakeven point in units, assuming that the planned revenue mix is maintained.
2.	Compute the breakeven point in units (a) if only standard carriers are sold and (b) if only deluxe carriers are sold.
3.	Suppose 180,000 units are sold, but only 60,000 of them are deluxe. Compute the operating income. Compute the breakeven point if these relationships persist in the next period. Compare your answers with the original plans and the answer in requirement 1. What is the major lesson of this problem?