The Winter Products Division of American Sports Corporation produces and markets two products for use in the snow: Sleds and Saucers. The following data were gathered on activities last month: Sleds Saucers Sales in Units 2,500 5,000 Selling price per unit $189 $39 Variable production costs $106 $8 Traceable fixed production $18,00 costs $25,000 0 Variable selling expenses per unit $8 $5 Traceable fixed selling expenses $11,560 0 $9,865 Required: 1. Prepare a segmented income statement in the contribution format for last month for the division as a whole and for each product assuming that the division had $151,000 in common fixed administrative expenses in addition to those indicated in the table above. 2. Why might it be difficult to calculate separate break-even sales for each product? 3. Assume that the common fixed administrative expenses were traceable to the two products with $84,000 and $67,000 being traceable to sleds and saucers, respectively. Calculate the break- even sales in units for each product. 4. How reasonable is the break-even sales in units given the actual results for last month?