Company D
		per unit
Sales revenue	$1,500,000	1500		100%
Variable cost	$900,000	900		60%
Contribution Margin	$600,000	600		40%
Fixed cost	$400,000
Net income	$200,000
a) What is breakeven in sales in total
b) What is variable costs in total at breakeven
c) If you sell one more item than breakeven what is the net income amount