$7)$ Data $1-2-3$ is a top$-$selling electronic spreadsheet product. Data is about to release version $5\mathrm{.}0.$ It divides its customers into two groups: new customers and upgrade customers $($those who previously purchased Data $1-2-3,4\mathrm{.}0$ or earlier versions$).$ Although the same physical product is provided to each customer group, sizable differences exist in selling prices and variable marketing costs:

The fixed costs of Data $1-2-3,5\mathrm{.}0$ are $\backslash (\backslash$$ $15,000,000\backslash ).$ The planned sales mix in units is $\backslash (60\backslash \%\backslash )$ new customers and $\backslash (40\backslash \%\backslash )$ upgrade customers.

Questions:

$1.$ Calculate the Data $1-2-3,5\mathrm{.}0$ breakeven point in units $($number of bundles, new customers, upgrade customers$)$ assuming that the planned $\backslash (60\backslash \%$: $40\backslash \%\backslash )$ sales mix is attained?

$2.$ If the sales mix is attained, what is the operating income when $220,000$ total units are sold?