36. During its most recent fiscal year, Dover, Inc. had total sales of $3,100,000. Contribution margin amounted to $1,450,000 and pretax income was $325,000. What amount should have been reported as fixed costs in the company's contribution margin income statement for the year in question? $1,775,000. $2,775,000. $1,325,000. $1,125,000. $1,650,000.

39.

Madison Corporation sells three products (M, N, and O) in the following mix: 3:1:2. Unit price and cost data are:

	M	N	O
Unit sales price	$7	$4	$6
Unit variable costs	3	2	3

Total fixed costs are $340,000. The break-even point in sales dollars for the current sales mix is (round to the nearest thousand):

$20,000.

$289,000.

$400,000.

$629,000.

$740,000.