Break-Even in Sales Revenue, Margin of Safety Sports-Reps. Inc., represents professional athletes and movie and television slats. The agency had revenue of $12, 345, 000 last year, with total variable costs of $5, 678, 700 and fixed costs of $2, 192, 400. Required: What is the contribution margin ratio for Sports-Reps based on last year s data? What is the break-even point in sales revenue? What was the margin of safety for Sports-Reps last year? One of Sports-Reps's agents proposed that the firm begin cultivating high school sports stars around the nation This proposal is expected to increase revenue by $230, 000 per year, with increased fixed costs of $122, 500. Is this proposal a good idea? Explain. Break-Even in Units, After-Tax Target Income, CVP Assumption