Using a Computer Spreadsheet to Solve Multiple-Product Break-Even: 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: Regular Sander Total Mini- Sander Sales $3,000,000 $1,800,000 $4,800,000 Less: Variable expenses 1,800,000 900,000 2,700,000 Contribution margin $1,200,000 $900,000 $2,100,000 Less: Direct fixed expenses 250,000 Product margin $950,000 450,000 $450,000 700,000 $1,400,000 Less: Common fixed expenses Operating income 600,000 $800,000 1. For each of the following possible sales mixes, calculate operating income: Regular Sander Mini-Sander a. 75,000 37,500 b. 60,000 60,000 C. 30,000 90,000 d. 30,000 60,000 a. Operating Income b. c. d. 2. Calculate the break-even units for each product for each of the preceding sales mixes. Round the number of break-even packages to two decimal places (and use this figure for intermediate calculations). Round the number of break-even regular and mini-sanders to the nearest whole unit. Break-even packages Break-even regular sanders Break-even mini-sanders b d