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Ushijima Company sells home testing kits for Covid19: Antigen Rapid Test (ART), RT-PCR, Auto-Immune Response (AIR). For its first year of operations 2020 show

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Ushijima Company sells home testing kits for Covid19: Antigen Rapid Test (ART), RT-PCR, Auto-Immune Response (AIR). For its first year of operations 2020 show the following income statement summarized performance. Total ANTIGEN Sales 10.00 200,000.00 12.50 Variable Manufacturing Costs 7.50 Contribution Margin 2.50 150,000.00 4.38 50,000.00 8.13 RT PCR 500,000.00 30.00 300,000.00 175,000.00 15.00 150,000.00 325,000.00 15.00 150,000.00 AIR 1,000,000.00 475,000.00 525,000.00 Fixed Costs 530,000.00 Net Operating Income (Loss) (5,000.00) Required: 15. Management has asked you to compute its break-even point. *two decimal places. 16. At the break-even point, how many units of Antigen must be sold? Round off to the nearest unit. 17. At the break-even point, how many units of RTPCR must be sold? Round off to the nearest unit. 18. At the break-even point, how many units of AIR must be sold? Round off to the nearest unit. 19. For the year 2021, actual total sales of the products are as follows: Antigen $500,000; RT PCR $312,500; and AIR $360,000. How much is the Net Operating Income (Loss) for 2021 assuming no change in the company's cost and pricing? 20. What is the new weighted contribution margin ratio for 2021? *two decimal places

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