P22-2B The budgets of four companies yield the following information: Company P Q R S Target sales Variable expenses $360,000 108,000 $600,000 $190,000 $ 130,000 Fixed expenses 312.000 100.000 Operating income (loss) $ 15,000 $ $ $160.000 Units sold 112,000 Contribution margin per unit..... $6 12,000 9.50 8.000 $40. Contribution margin ratio... 0.30 Fill in the blanks for each company. Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point?