E22-3 For its top managers, Blue Sea Travel formats its income statement as follows: BLUE SEA TRAVEL Contribution Margin Income Statement Three Months Ended March 31, 20XX Sales revenue.. $ 320,000 Variable expenses... 96.000 Contribution margin. 224.000 210,000 $ 14.000 Fixed expenses... Operating income. Blue Sea's relevant range is between sales of $250,000 and $360.000. Prepare contribution margin income statements at those volume levels. Also, compute breakeven sales in dollars.