Tops Company sells Products D and E and has made the following estimates for the coming year: Product Unit Selling Price Unit Variable Cost Sale Mix D $30 $24 60% E  70  56 40    Fixed costs are estimated at $202,400. a.  Determine the estimated sales in units of the overall product necessary to reach the break-even point for the coming year. Round intermediate calculations to the nearest cent. fill in the blank 1 units b.  Determine the estimated number of units of each product necessary to be sold to reach the break-even point for the coming year. Product D fill in the blank 2 units Product E fill in the blank 3 units c.  Determine the estimated sales in units of the overall product necessary to realize an operating income of $119,600 for the coming year. fill in the blank 4 units

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