Cost-Volume-Profit Relations: Missing Data

Following are data from 4 separate companies. Supply the missing data in each independent case.

Note: Round variable cost and contribution margin ratio to two decimal places, if applicable. Note: Round/enter all other answers to the nearest whole number.

	Case 1	Case 2	Case 3	Case 4
Sales revenue	$90,000	$150,000
Contribution margin	$45,000		$40,000
Fixed costs	$30,000
Net income		$15,000	$24,000
Variable cost ratio		0.40		0.60
Contribution margin ratio			0.25
Break-even point (dollars)				$150,000
Margin of safety (dollars)				$125,000