During its most recent fiscal year, Dover, Inc. had total sales of $$3,200,000.$ Contribution margin amounted to $$1,500,000$ and net income was $$400,000.$ What amount should have been reported as variable costs?

A product sells for $$200$ per unit, and its variable costs are $65\%$ of sales. The fixed costs are $$420,000.$ What is the break$-$even point in sales dollars?Watson Company has monthly fixed costs of $$83,000$ and a $40\%$ contribution margin ratio. If the company has set a target monthly income of $$15,000,$ what dollar amount of sales must be made to produce the target income?