Blossom Industries carries no inventories. Its product is manufactured only when a customer's order is received. It is then shipped immediately after it is made. For its fiscal year ended October 31, 2025, Blossom's break-even point was $1.39 million. On sales of $1.50 million, its GAAP income statement showed a gross profit of $242,500, direct materials cost of $506,000, and direct labor costs of $634,000. The contribution margin was $180,000, and variable manufacturing overhead was $50,000