Vance Company manufactures and sells two products: Regular and Superior. Monthly sales, contribution margin ratios, and the contribution margin per unit for the two products are shown below: Regular Superior Sales $800,000 $500,000 Contribution margin 50% 45% ratio Contribution margin $10 $11 per unit The company's fixed expenses total $500,000 per month. Required 1. Prepare a contribution format income statement for the company as a whole. 2. Compute the company's break-even point in units based on the current sales mix.