Gold Star Rice, Limited, of Thailand exports Thai rice throughout Asia. The company grows three varieties of rice$-$White, Fragrant, and

Loonzain. Budgeted sales by product and in total for the coming month are shown below:

Dollar sales to break$-$even $=$ Fixed expenses $$ CM ratio $=$$$228,8000\mathrm{.}52=$$$440,000$

As shown by these data, net operating income is budgeted at $$176,800$ for the month and the estimated break$-$even sales

$$440,000.$

Assume actual sales for the month total $$780,000$ as planned; however, actual sales by product are White, $$249,600$; Fragrant,

$$312,000$; and Loonzain, $$218,400.$

Required:

Prepare a contribution format income statement for the month based on the actual sales data.

Compute the break$-$even point in dollar sales for the month based on your actual data.