Instructions Cost Beha Mulitple P Relevant C Pricing Fixed vs V 4 Lincoln company sells tote bags in the smal, medium and large caregories 5 Below are the unit selling price for each category as well as its respective Unit Price Unit Variable Cos UCM %Sales Mix unit variable costs: Small Medium Smal Medium Lage Large 100 100 45 Unt Price WA UCM 10 Unit Variable Cost 2 The sales mix% is as follows 14 Sales Mix % 16 The company's annual fixed costs are $72,000 with a targeteratng profit of $108,000. 18 How much of each item needs to be sold in order to break-even?. in order to reach the 19 target operating profr? 21 Concept Question Fxed Cost $72,000 Medium Large 20% Small 40% 40% Break Even Fixed Cost Unit Contribution Margirn Break Even 2.000 %Sales Mix 40% small 20% Medium 40% Large 800 Suppose 4,900 units were actual ly sold. Would it be possible for this company to achieve its Target Operating Proft of s108,000 Target Amount of Units = (Fixed Cost + Target Operating profit)/UCM (assuming fxed costs were $72,000). If so, why and what would have had to happen? Target Operating Profit $108,000 27 Target amount of Units to reach Target Operating Profit 5000 %Sales Mix 40% Small 2000 2096 Medium 1000 40% Large 2000