Find the missing data in CVP relationships

The budgets of four companies yield the following information:

Company Target sales $680,000 $445,000 $224,000 Variable expenses 170,000 270,000 Fixed expenses $159,000 $93,000 Operating income (loss) $133,000 Units sold 106,800 12,500 18,000 Contribution margin per unit S 6.25 $ 8.96 $ 35.00 Contribution margin ratio 0.60