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:

Product

White Fragrant Loonzain Total

Percentage of total sales $48\%20\%32\%100\%$

Sales $ $292,800100\%$ $ $122,000100\%$ $ $195,200100\%$ $ $610,000100\%$

Variable expenses $87,84030\%97,60080\%107,36055\%292,80048\%$

Contribution margin $ $204,96070\%$ $ $24,40020\%$ $ $87,84045\%317,20052\%$

Fixed expenses $230,360$

Net operating income $ $86,840$

Dollar sales to break$-$even $=$ Fixed expenses $-$: CM ratio $=$ $$230,360-$: $0\mathrm{.}52=$ $$443,000$

As shown by these data, net operating income is budgeted at $$86,840$ for the month and the estimated break$-$even sales is $$443,000.$

Assume that actual sales for the month total $$610,000$ as planned; however, actual sales by product are: White, $$195,200$; Fragrant, $$244,000$; and Loonzain, $$170,800.$

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.