Calculating cost volume profit elements: Blue Red Green Yellow
Sales Revenue 960,000 d. 770,000 j.
Variable Costs a. 132,000 462,000 162,000
Fixed Costs b. 145,000 220,000 k.
Operating Income (loss) 32,000 e. g. 93,000
Units Sold 160,000 11,000 h. l.
Contribution Margin per Unit 2.70 f. 77.00 16.00
Contribution Margin Ratio c. 70% i. 40%
1. Fill in the blanks for each missing value
2. Which company has the lowest breakeven point in sales dollars?
3. What causes the low breakeven point?