3-32 This is ONE question. Please read and answer ALL parts of the question. Click on the photo(s) to view the full photo(s) if you have to. DO NOT answer if you will only answer one part of the problem. Please show your work and type your answer out if possible. PLEASE HIGHLIGHT YOUR ANSWERS. Please check your work again to see if it's correct. I will give you a high rating and comment. Thank you so much.

3-32 Sales mix, new and upgrade customers. Chartz 1-2-3 is a top-selling electronic spreadsheet product. Chartz is about to release version 5.0. It divides its customers into two groups: new customers and upgrade cus- tomers (those who previously purchased Chartz 1-2-3 4.0 or earlier versions). Although the same physical prod- uct is provided to each customer group, sizable differences exist in selling prices and variable marketing costs: New Customers Upgrade Customers Selling price $195 $115 Variable costs Manufacturing $15 $15 Marketing 50 65 20 35 Contribution margin $130 $ 80 The fixed costs of Chartz 1-2-35.0 are $16,500,000. The planned sales mix in units is 60% new customers and 40% upgrade customers. 1. What is the Chartz 1-2-3 5.0 breakeven point in units, assuming that the planned 60% /40% sales mix is attained? 2. If the sales mix is attained, what is the operating income when 170,000 total units are sold? 3. Show how the breakeven point in units changes with the following customer mixes: a. New 40% and upgrade 60% b. New 80% and upgrade 20% c. Comment on the results