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Pl. (CVP for a single product case) Coyote computing Company produces and sells one product, a calculator. The following information pertains to the prices and costs of the product. calculaor Price($)/unit $200 -$110 Variable costs (S)/unit Contribution margin/unit $90 Fixed costs/ year: $630,000 Target income /year: $1,800,000 Instructions: 1. Compute the break even point a. In number of units, b. In sales revenues (S). 2. Compute the number of units to make and sell to earn the target income. P2. (CVP for multiple products case) Rowling Company produces and sells three products, product A, product B, and product C. Over the most recent five years, Rowling sold, on average, 10,000 units of A, 30,000 units of B, and 60,000 units of C, annually. The following information pertains to the prices and costs of the three products. B Price($)/unit 20 40 30 -14 -24 -15 Variable costs ($)/unit Contribution margin/unit 6 16 15 Fixed costs: $144,000 Target income $28,800 I Required: Assume that the sales mix is maintained. a. What is the company's break-even point in terms of the number of units of each product and $? b. How many units of each product should be sold to earn the target income? J