Fill in the missing data for each of the following independent cases. (Ignore income taxes.) (Do not round intermediate calculations.)

Sales Revenue Variable Expenses Total Contribution Margin Fixed Expenses Net Income Break-Even Sales Revenue $ 81,000 140,000 $ 81,000 64,800 140,000 WIN 31,000 240,000 120,000 10,000 140,000 19,100 50,000