Table $1-2-3$ is a top$-$selling electronic spreadsheet product. Table is about to release version $5\mathrm{.}0.$ It divides its customers into two groups: new

customers and upgrade customers $($those who previously purchased Table $1-2-3,4\mathrm{.}0$ or earlier versions$).$ Although the same physical product

is provided to each customer group, sizable differences exist in selling prices and variable marketing costs:

$($Click the icon to view the price and cost information.$)$

The fixed costs of Table $1-2-35\mathrm{.}0$ are $$13,500,000.$ The planned sales mix in units is $60\%$ new customers and $40\%$ upgrade customers.

Read the requirements.

Requirement $1.$ What is the Table $1-2-35\mathrm{.}0$ breakeven point in units, assuming that the planned $60\frac{\%}{40}\%$ sales mix is attained?

Begin by determining the sales mix. For every bundle, $|,$ units are sold to new customers, and $|,$ units are sold to customer who

bought upgrades.

Data table