Sunshine Ltd makes three models of high-performance ski machines. The company is facing intense competition in the market and the board of directors has recently hired a qualified management accountant to strengthen the planning and control activities. The current budget reviews the following summarised operating data: Products MySki YourSki OurSki Selling Price per unit $400 $500 $250 Variable Cost per unit $100 $200 $150 Monthly Sales Volume (units) 600 400 500 The budgeted fixed expenses per month amount to $185,850. Required: For the purpose of business planning, the management is conducting a cost-volume-profit (CVP) analysis. You are required by the board of directors to prepare and calculate the following for Sunshine Ltd: (a) Income statement (using the contribution format) (8 marks) (b) Break-even point in total sales dollars (4 marks) (c) Break-even point in total units and individual product units