Smithen Company, a wholesale distributor, has been operating for only a few months. The company sells three products$$sinks$,$ mirrors, and vanities. Budgeted sales by product and in total for the coming month are shown below based on planned unit sales as follows:

Units Percentage

Sinks $1,16050\%$

Mirrors $58025\%$

Vanities $58025\%$

Total $2,320100\%$

Product

Sinks Mirrors Vanities Total

Percentage of total sales $48\%20\%32\%100\%$

Sales $ $278,400100\%$ $ $116,000100\%$ $ $185,600100\%$ $ $580,000100\%$

Variable expenses $83,52030\%92,80080\%102,08055\%278,40048\%$

Contribution margin $ $194,88070\%$ $ $23,20020\%$ $ $83,52045\%301,60052\%$

Contribution margin per unit $ $168$ $ $40$ $ $144$

Fixed expenses $227,760$

Operating income $ $73,840.$ Break$-$even point in sales dollars $=$ Fixed expenses $=$ $$227,760=$ $$438,000$

Overall CM ratio $0\mathrm{.}52$

Break$-$even point in unit sales:

Total Fixed expenses $=$ $$227,760=1,752$ units

Weighted$-$average CM per unit

$$130*$

$*($$$168\backslash$times $0\mathrm{.}50)+($$$40\backslash$times $0\mathrm{.}25)+($$$144\backslash$times $0\mathrm{.}25)$

As shown by these data, operating income is budgeted at $$73,840$ for the month, break$-$even sales dollars at $$438,000,$ and break$-$even unit sales at $1,752.$

Assume that actual sales for the month total $$519,360(2,164$ units$),$ with the CM ratio and per unit amounts the same as budgeted. Actual fixed expenses are the same as budgeted, $$227,760.$ Actual sales by product are as follows: sinks$,$ $$129,840(541$ units$)$; mirrors, $$216,400(1,082$ units$)$; and vanities, $$173,120(541$ units$).$

Required:

$1.$ Prepare a contribution format income statement for the month based on actual sales data. $($Round your percentage answers to the nearest whole number.$).2.$ Compute the break$-$even point in sales dollars for the month, based on the actual data. $($Round your final answer to the nearest whole dollar.$)3.$Calculate the break$-$even point in unit sales for the month, based on the actual data. $($Round your final answer to the nearest whole number.$)$