Multiple$-$Product Break$-$Even and Target Profit

Vandenberg, Inc., produces and sells two products: a ceiling fan and a table fan. Vandenberg plans to sell $20,000$ ceiling fans and $80,000$ table fans in the coming year. Product price and cost information includes:

Common fixed selling and administrative expenses total $$76,000.$

Required:

$1)$ What is the sales mix estimated for next year $($calculated to the lowest whole number for each product$)?$

Sales mix of ceiling fans to table fans $=$

$2)$ Using the sales mix from Requirement $1,$ form a package of ceiling fans and table fans. How many ceiling fans and table fans are sold at break$-$even? Round your intermediate calculations and final answers to the nearest whole number.

Break$-$even ceiling fans:

Break$-$even table fans:

$3)$Prepare a contribution$-$margin$-$based income statement for Vandenberg, Inc., based on the unit sales calculated in Requirement $2).$ If an amount is zero, enter $"0".$ Enter any negative product margin and losses with a minus sign. Do not round intermediate calculations. Round your final answers to nearest dollar.

$4)$ What if Vandenberg, Inc., wanted to earn operating income equal to $$13,200?$ Calculate the number of ceiling fans and table fans that must be sold to earn this level of operating income. $($Hint: Remember to form a package of ceiling fans and table fans based on the sales mix and to first calculate the number of packages to earn an operating income of $$13,200.)$ Round your intermediate calculations and final answers to nearest number.

Break$-$even ceiling fans:

Break$-$even table fans: