Henna Co. produces and sells two products, T and O. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 44,000 units of each product. Sales and costs for each product follow.

	Product T					Product O
Sales		$	774,400				$	774,400
Variable costs			464,640					154,880
Contribution margin			309,760					619,520
Fixed costs			187,760					497,520
Income before taxes			122,000					122,000
Income taxes (32% rate)			39,040					39,040
Net income		$	82,960				$	82,960

Required: 1. Compute the break-even point in dollar sales for each product. (Enter CM ratio as percentage rounded to 2 decimal places.)

Product T
Contribution Margin Ratio
	Choose Numerator:	/	Choose Denominator:	=	Contribution Margin Ratio
		/		=	Contribution margin ratio
		/		=
Break-Even Point in Dollars
	Choose Numerator:	/	Choose Denominator:	=	Break-Even Point in Dollars
		/		=	Break-even point in dollars
Product O
Contribution Margin Ratio
		/		=	Contribution margin ratio
		/		=
Break-Even Point in Dollars
		/		=	Break-even point in dollars
					0