just need part 2 because there are a couple variations of the answer on here

OBJECTIVE 3 Problem 16.32 Varying Sales Mix More-Power Company has projected sales of 75,000 regular sanders and 30,000 mini-sanders for next year. The projected income statement is as follows: Using a Computer Spreadsheet to Solve Multiple-Product Break-Even Total Regular Sander $3,000,000 1,800,000 $1,200,000 Mini-Sander Sales $1,800,000 900,000 S 900,000 450,000 S 450,000 $4,800,000 2,700,000 $2,100,000 700,000 $1,400,000 600,000 S 800,000 Less: Variable expenses Contribution margin Less: Direct fixed expenses 250,000 Product margin Less: Common fixed expenses S 950,000 Operating income Required 1. Set up the given income statement on a spreadsheet (e.g., ExcelTM). Then, substitute the fol- lowing sales mixes, and calculate operating income. Be sure to print the results for each sales mix (a through d) Regular Sander Mini-Sander a. 75,000 b. 60,000 C. 30,000 d. 30,000 37,500 60,000 90,000 60,000 2. Calculate the break-even units for each product for each of the preceding sales mixes