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 $ $326,400100\%$ $ $136,000100\%$ $ $217,600100\%$ $ $680,000100\%$

Variable expenses $97,92030\%108,80080\%119,68055\%326,40048\%$

Contribution margin $ $228,48070\%$ $ $27,20020\%$ $ $97,92045\%353,60052\%$

Fixed expenses $229,320$

Net operating income $ $124,280$

Dollar sales to break$-$even $=$ Fixed expenses $-$: CM ratio $=$ $$229,320-$: $0\mathrm{.}52=$ $$441,000$

As shown by these data, net operating income is budgeted at $$124,280$ for the month and the estimated break$-$even sales is $$441,000.$

Assume actual sales for the month total $$680,000$ as planned; however, actual sales by product are White, $$217,600$; Fragrant, $$272,000$; and Loonzain, $$190,400.$

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.