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Question 1 Data 1-2-3 is a top-selling electronic spreadsheet product. Data is about to release version 5.0. It divides its customers into two groups: new customers and upgrade customers (those who previously purchased Data 1-2-3, 4.0 or earlier versions. The following information related to the two customers group: New Customers Upgrade Customers $275 $100 Selling price Variable costs Manufacturing Marketing Contribution margin $35 65 $35 15 50 100 $175 $ 50 The fixed costs of Data 1-2-3, 5.0 are $20,000,000. The planned sales mix in units is 30% new customers and 70% upgrade customers Required Calculate the breakeven point(units and revenues) assuming that the planned 70%:30% sales mix Required is attained