The Goldman Company retails two products, a standard and a deluxe version of a luggage carrier. The budgeted income statement is as follows: (Click the icon to view the budgeted income statement.) 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? Data Table Requirement 1. Compute the breakeven point in units, assuring that the planned sales mix is attained. Begin by determining the sales mix. For every 2 deluxe unit(s) sold standard units are sold. Standard Carrier 108,000 Deluxe Carrier 72,000 Total 180.000 Units sold $ 3,240,000 S 2,376,000 3.240,000 $ 1.944,000 6,480.000 4,320,000 Revenues at $30 and $45 per unit Variable costs at $22 and $27 per unit Contribution margin at $8 and $18 per unit Fixed costs $ 864,000 S 1,296,000 2,160,000 1,800.000 $ 360,000 Operating income Print Done Acre Construction assembles residential homes. It uses a job-costing system with two direct cost categories (direct materials and direct labour) and one indirect cost pool (assembly support). The allocation base for assembly support costs is direct labour-hours. In December 2018. Acre budgets 2019 assembly support costs to be $8,500,000 and 2019 direct labour-hours to be 170.000. At the end of 2019. Anderson is comparing the costs of several jobs that were started and completed in 2019. Information for a couple of jobs follows: (Click the icon to view the data.) Direct materials and direct labour are paid for on a contract basis. The costs of each are known when direct materials are used or direct labour-hours are worked. The 2019 actual assembly support costs were $7,728,000, while the actual direct labour-hours were 161,000. Required (19 Requirement 1. Compute the (a) budgeted and (b) actual indirect cost rates. Why do they differ? Identify the formula to calculate the budgeted Indirect cost rate and then calculate the rate. (Round your answers to the nearest whole dollar.) Budgeted indirect cost rate Data X Construction Period Laguna Model February June 2019 $ 105,150 Mission Model May-October 2019 $ 126.047 Direct materials Direct labour $ 35,141 $ 40.800 Direct labour-hours 830 980 Print Done