Dollar sales to break-even = Fixed expenses / CM ratio =$230,360/0,52=$443,000 As shown by these data, net operating income is budgeted at $154,440 for the month and the estimated break-even sales is $443,000. Assume that actual sales for the month total $740,000 as planned; however, actual sales by product are: White, $236,800; Fragrant, $296,000; and Loonzain, $207,200 Required: 1. Prepare a contribution format income statement for the month based on the actual sales data. 2. Compute the break-even point in dollar sales for the month based on your actual data