Basic	Advanced
Sales	$3,000,000	$2,000,000
Variable Expenses:
Direct Materials	$800,000	$600,000
Direct Labor	$600,000	$300,000
Sales Commissions	$150,000	$200,000
Total Variable Expenses	$1,550,000	$1,100,000
Contribution Margin	$1,450,000	$900,000
Traceable Fixed Costs:
Manufacturing Overhead	$488,314	$781,848
Selling & Administrative	$150,000	$200,000
Total Traceable Fixed Costs	$638,314	$981,848
Segment Contribution Margin	$811,686	-$81,848

5. Using your contribution format segmented income statement calculate the break-even point in dollar sales for the Advanced model.