Hermione Corporation produces and markets two types of electronic calculators: Model 11 and Model 12. The following data were gathered on activities last month:

	Model 11	Model 12
Sales in units	6,000	4,000
Selling price per unit	$50	$100
Variable production costs per unit	$12	$28
Traceable fixed production costs	$100,000	$150,000
Variable selling expenses per unit	$6	$7
Traceable fixed selling expenses	$5,000	$7,500
Allocated division administrative expenses	$57,000	$67,000

Required:

1. create a segmented income statement in the contribution format for last month, showing both "Amount" and "Percent" columns for the company as a whole and for each model.
2. Refer to the original data and, if necessary, the results of the segmented income statement prepared in part (1) above. Calculate the total break-even sales (in units) for last month, assuming that none of the fixed production costs and fixed selling expenses is traceable. Allocate the total break-even sales between the two models.