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 c upgrade customers $($those who previously purchased Table $1-2-3,4\mathrm{.}0$ or earlier versions$).$ Although the same physical product is provided to eac 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 $1-2-3.5\mathrm{.}0$ breakeven point in units, assuming that the planned $60\%/40\%$ sales mix is attained?

Begin by determining the sales mix. For every bundle, $3$ units are sold to new customers, and $2$ units are sold to customer who bought upgrad

Determine the formula used to calculate the breakeven point when there is more than one product sold, then enter the amounts in the formula to calcul. breakeven point in bundles.

Fixed costs

$+$

Contribution margin per bundle

$=$

Breakeven point in bundles

$54+5$