5. 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). Although the same physical product is provided to each customer group, sizable differences exist in selling prices and variable marketing costs: New Customers Upgrade Customers Selling price $275 $100 Variable costs Manufacturing $35 $35 Marketing 65 100 15 50 Contribution margin $175 $50 The fixed costs of Data 1-2-3, 5.0 are $15,000,000. The planned sales mix in units is 60% new customers and40% upgrade customers. 1. What is the Data 1-2-3, 5.0 breakeven points 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 220,000 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