The budgets of four companies yield the following information:

Requirements

1. Fill in the blanks for each missing value. (Round the contribution margin per unit to the nearest cent.)

2. Which company has the lowest breakeven point in sales dollars?

3. What causes the low breakeven point?

Sales revenue Variable costs Fixed costs Operating income (loss) Units sold Contribution margin per unit Contribution margin ratio Bluc $ 960,000 $ (1) (2) $ 32,000 $ 160,000 2.70 $ (3) $ Company Red Green (4) $ 770,000 $ 462,000 220,000 132,000 145,000 (5) $ 11,000 (6) $ 0.70 Yellow (10) 162,000 (11) (7) $ 93,000 (8) 77.00 $ (9) (12) 16.00 0.40