Decision Making 6.1 a-d, e1 Current Designs manufactures two different types of kayaks: rotomoulded kayaks and composite kayaks. The following information is available for each product line. Sales price/unit Variable costs/unit Rotomoulded Composite $1,000 $2,000 600 1,340 The company's fixed costs are $849,760. An analysis of the sales mix identifies that rotomoulded kayaks make up 80% of the total units sold. Determine the weighted average unit contribution margin for Current Designs. Weighted average unit contribution margint LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Determine the break-even point in units for Current Designs and identify how many units of each type of kayak will be sold at the break-even point. (Round answers to o decimal places, e.g. 5,275.) Break-even sales units Rotomoulded Kayaks Composite Kayaks units units Units by each type of kayak LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Assume that the sales mix changes, and rotomoulded kayaks now make up 70% of total units sold. Calculate the total number of units that would need to be sold to earn a net income of $2,080,380 and identify how many units of each type of kayak will be sold at this level of income. (Round answers to O decimal places, e.g. 5,275.) Required sales units Rotomoulded Kayaks Composite Kayaks units units Units by each type of kayak LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Assume that Current Designs will have sales of $3.00 million with two-thirds of the sales dollars in rotomoulded kayaks and one-third of the sales dollars in composite kayaks. Assuming $686,000 of fixed costs are allocated to the rotomoulded kayaks and $163,760 to the composite kayaks, prepare a CVP income statement for each product line. Rotomoulded Kayaks Composite Kayaks $ LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Using the information in part (d), calculate the degree of operating leverage for each product line. (Round answers to 2 decimal places, e.g. 52.75.) Rotomoulded Kayaks Composite Kayaks Degree of operating leverage LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT