Brindle Art has 2 divisions: digital and decorative. Below is the income statement segmented by division for quarter 1 2016

			55%	Division		45%
	Total Company		Digital Prints		Decorative Arts
Sales	$ 1,875,000	100%	$ 1,031,250	100%	$ 843,750	100%
Variable Expenses	$ 1,125,000	60%	$ 670,313	65%	$ 489,375	58%
Contribution Margin	$ 750,000	40%	$ 360,938	35%	$ 354,375	42%
Traceable Fixed Exp.	$ 350,000	19%	$ 185,000	18%	$ 165,000	20%
Division Segment Margin	$ 365,313	19%	$ 175,938	17%	$ 189,375	22%
Common Fixed Exp.	$ 150,000	8%
Net Operating Income	$ 215,313	11%
Compute the breakeven point in dollar sale for Brindle Arts, Inc. in total and then for each of the divisions.
Company BE in dollar sales:		Digital Prints BE in dollar sales:			Decorative Arts BE in dollar sales:
	(<-- answer)			(<-- answer)
Bonus (up to 2pts)
What are some things that might be included in the Common Fixed Expenses for the Total Company?
The Digital Prints division has two product lines: Cattywampus and Meow Town. Below is a partial income statement, segmented by product line, for Quarter 1, 2022.
Fill in the missing values:
**Note: there is rounding involved -- DO NOT MANUALLY TYPE VALUES, ONLY USE CELL REFERENCES
			45%	Product Line		55%
	Digital Prints		Cattywampus		Meow Town
Sales		100%		100%		100%
Variable Expenses	$ 670,313		$ 301,641		$ 368,672
Contribution Margin		35%
Traceable Fixed Exp.	$ 119,000	12%	$ 65,000		$ 54,000	10%
Product Segment Margin		23%			$ 144,516
Common Fixed Exp.		6%
Division Segment Margin	$ 175,938
The company is considering an upgrade to the Digital Prints division. Some of the upgrade costs are directly tied to each product, while some of the costs are common to the division as a whole. This upgrade would allow for an increase in the production for each product, but would change both variable and fixed expenses for each product. A summary of these changes is given below.
	Cattywampus	Meow Town
Sales increase by:	20%	15%
New Variable Expense %:	60%	70%
New Traceable Fixed Exp.	$ 90,000	$ 70,000
New Common Fixed Exp.	$ 75,000
Create a new income statement to reflect this upgrade.
(Fill in the table below)				Product Line
	Digital Prints		Cattywampus		Meow Town
Sales
Variable Expenses
Contribution Margin
Traceable Fixed Exp.
Product Segment Margin
Common Fixed Exp.
Division Segment Margin
Should the company proceed with the upgrade? Explain.