Tabulation Corporation manufactures and sells two types of electronic calculators: EL-520 W and EL-620 T. The following data was gathered from last months activities:

	EL-520 W	EL-620 T
Sales in units	5,000	3,000
Selling price per unit	$50	$100
Variable production costs per unit	$10	$26
Traceable fixed production costs	$100,000	$150,000
Variable selling expenses per unit	$5	$6
Traceable fixed selling expenses	$5,000	$7,500
Allocated division administrative expenses	$50,000	$60,000

Required:

1. Prepare a segmented income statement in the contribution format for last month, showing both "Amount" and "Percent" columns for the company as a whole and for each model.
2. Again, refer to the original data and, if necessary, the results of the segmented income statement prepared in part ( above. Calculate the total break-even sales (in both units AND dollars) for last month, assuming that the "allocated" amounts of the company's administrative expenses are actually traceable. Allocate the total break-even sales between the two models.
3. How reasonable are the total break-even sales numbers calculated in parts (3) and (4) given the actual results for last month?