Watt Company produces two products. Budgeted annual income statements for the two products are provided here:

Power

Lite

Total

Budgeted

Per

Budgeted

Budgeted

Per

Budgeted

Budgeted

Budgeted

Number

Unit

Amount

Number

Unit

Amount

Number

Amount

Sales

250

@

$

650

=

$

162,500

1,000

@

$

680

=

$

680,000

1,250

$

842,500

Variable cost

250

@

410

=

(102,500

)

1,000

@

410

=

(410,000

)

1,250

(512,500

)

Contribution margin

250

@

240

=

60,000

1,000

@

270

=

270,000

1,250

330,000

Fixed cost

(25,000

)

(199,400

)

(224,400

)

Net income

$

35,000

$

70,600

$

105,600

Based on budgeted sales, determine the relative sales mix between the two products.
Relative Percentage for Power: Relative Percentage for Lite: B) Determine the weighted-average contribution margin per unit. C)Calculate the break-even point in total number of units. D)Determine the number of units of each product Watt must sell to break even. Required Sales for Power Required Sales for Lite E)Determine the margin of safety based on the combined sales of the two products