17. A company revealed the following figures: Sales revenue Contribution margin Net operating income $840,000 $504,000 S54,000 How much is the company's margin of safety in dollars? A. $140,000 B. $90,000 C.$ 120,000. D.$336,000. E. None of the above 18. The following cost data pertain to the operations of Quinonez Department Stores, Inc., for the month of September Corporate headquarters building lease Cosmetics Department sales commissions-Northridge Store Corporate legal office salaries Store manager's salary-Northridge Store Heating-Northridge Store Cosmetics Department cost of sales-Northridge Store Central warehouse lease cost Store security-Northridge Store Cosmetics Department manager's salary-Northridge Store $ 77,000 $ 4,000 $ 59,000 S 11,000 $ 10,000 $ 37,000 S 16,000 $ 12,000 $ 4,000 The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's stores. What is the total amount of the costs listed above that are NOT direct costs of the Northridge Store? A) $152,000 B) S33,000 C) $45,000 D) $77,000 E) None of the above 11. Last year, a company reported sales of $640,000, a contribution margin of $160,000, and a net operating income of $40,000. Based on this information, the break-even point in sales dollars was: A. $240,000 B. $480,000 C. $800,000 D. S400,000 E. None of the above