Hi tyagi! I have another question for you. Thanks in advance.

Answer 20.5a Sales Variable Cost Contribution Margin Fixed Cost Net Income Veijo Co. 399,100 171,613 227,487 168,800 58,687 Viejo Company Nuevo Company Contribution Margin Ratio 57.00% 82.00% Viejo Company Nuevo Company $ $ Nuevo Co. ### 71,838 327,262 268,575 58,687 Break Even Point 296,140 327,530 Viejo Company Nuevo Company Margin Of Safety Ratio 25.798% 17.933% Viejo Company Nuevo Company Degree of Operating Leverage 3.9 5.6 (c) Sales Variable Cost Contribution Margin Fixed Cost Net Income/Loss Veijo Co. 478,920 205,936 272,984 168,800 104,184 Nuevo Co. 478,920 86,206 392,714 268,575 124,139 Veijo Co. 319,280 137,290 181,990 168,800 13,190 Nuevo Co. 319,280 57,470 261,810 268,575 (6,765) ( d) Sales Variable Cost Contribution Margin Fixed Cost Net Income/Loss Felde Company Manufacturing Cost per unit $ 16.80 Felde Company Income Statement For the year ended December 31, 2014 Variable Costing Sales Variable Cost of Goods Sold Variable Selling and Administrative Expenses $ 2,161,400 1,357,440 336,936 1,694,376 467,024 Contribution Margin Fixed Manufacturing Overheads Fixed Selling and Administrative Expenses 250,536 256,907 507,443 (40,419) Net Profit/Loss Absorption Costing Manufacturing Cost per unit $ 19.44 Felde Company Income Statement For the year ended December 31, 2014 Absorption Costing Sales Cost of Goods Sold Gross Margin Variable Selling and Administrative Expenses Fixed Selling and Administrative Expenses Net Profit/Loss $ 2,161,400 1,570,752 590,648 336,936 256,907 593,843 (3,195)