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 51,000 units of each product. Sales and costs for each product follow.

	Product T					Product O
Sales		$	821,100				$	821,100
Variable costs			492,660					82,110
Contribution margin			328,440					738,990
Fixed costs			187,440					597,990
Income before taxes			141,000					141,000
Income taxes (32% rate)			42,300					42,300
Net income		$	98,700				$	98,700

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 CO Contribution Margin Ratio Contribution margin ratio Break-Even Point in Dollars Break-even point in dollars