1.	Contribution margin ratios:
		CM	/	Sales	=	Ratio
	May of current year	$23,910		$43,560		$0.55								23910	$43,560	0.5488980716
	May of prior year	$23,400		$41,700		$0.56								23400	$41,700	0.5611510791
2.	Break-even point in sales dollars:
		Fixed Costs	/	CM Ratio	=	B-E Revenue
	May of current year	$20,330		54.89	*	$370.38	*		CM ration should be in decimal format with 4 decimal places					20330	54.9%	37038
	May of prior year	$13,800		56.11	*	$246	*							13800	56.12%	24590
3.	Margin of safety:
		Sales		B-E Revenue	=	Margin of Safety
	May of current year	$43,560		$37,038		$6,522								43560	37038	6522
	May of prior year	$41,700		$24,643	*	$17,057	*							41700	24590	17110
4.	Select whether each of the following statements are true or false.
	Fixed costs decreased from the prior year to the current year.
	Fixed costs impact the break-even point but not the margin of safety.
	The margin of safety and the break-even point provide information about the riskiness of the venture.
	Kicker will need to exercise tight cost control since the margin of safety is much slimmer.
	The margin of safety and the break-even point provide information about the upside potential.