Question 5 (5| marks) Smarty Inc. Ltd produces two different products with the following monthly data: Total Selling price per unit Variable cost per unit Expected unit sales Sales mix Fixed costs P1 $100 $ 60 21,000 60 percent P2 $12 $ 3 14,000 40 percent 35,000 100 percent $750,000 Assume the sales mix remains the same at all levels of sales. Required: a) Prepare a contribution margin income statement for the month. (3 marks) b) If the sales mix shifts more toward the P1 product than the P2 product, would the break-even point in units increase or decrease? Explain. (Detail calculations are not necessary but may be helpful in confirming your answer.) (2 marks)