1. Vandenberg, Inc., produces and sells two products: a ceiling fan and a table fan. Vandenberg plans to sell 40,000 ceiling fans and 50,000 table fans in the coming year. Product price and cost information includes:

   	Ceiling Fan				Table Fan
   Price		$62				$11
   Unit variable cost		$15				$8
   Direct fixed cost		$25,200				$48,000

   Common fixed selling and administrative expenses total $82,000.

   Required:

   1. What is the sales mix estimated for next year (calculated to the lowest whole number for each product)? Sales mix of ceiling fans to table fans = :

   2. Using the sales mix from Requirement 1, form a package of ceiling fans and table fans. How many ceiling fans and table fans are sold at break-even? Round your intermediate calculations and final answers to the nearest whole number.

   Break-even ceiling fans
   Break-even table fans

   3. Prepare a contribution-margin-based income statement for Vandenberg, Inc., based on the unit sales calculated in Requirement 2. If an amount is zero, enter "0". Enter any negative product margin and losses with a minus sign. Do not round intermediate calculations. Round your final answers to nearest dollar.

   Vandenberg, Inc.
   Contribution-Margin-Income Statement
   For the Coming Year
   	Ceiling Fans	Table Fans	Total
   	$	$	$
   	$	$	$
   	$	$	$
   			$

   4. What if Vandenberg, Inc., wanted to earn operating income equal to $12,000? Calculate the number of ceiling fans and table fans that must be sold to earn this level of operating income. (Hint: Remember to form a package of ceiling fans and table fans based on the sales mix and to first calculate the number of packages to earn an operating income of $12,000.) Round your intermediate calculations and final answers to nearest number.

   Break-even ceiling fans
   Break-even table fans