E3-25: Following are data from 4 separate companies.

	Case 1	Case 2	Case 3	Case 4
Sales Revenue	$120,000	$80,000	?	?
Contribution Margin	$60,000	?	$20,000	?
Fixed costs	$30,000	?	?	?
Net income	?	$5,000	$10,000	?
Variable cost ratio	?	0.50	?	0.20
Contribution margin ratio	?	?	0.40	?
Break-even point (dollars)	?	?	?	$25,000
Margin of safety (dollars)	?	?	?	$20,000

Supply the missing data in each independent case.