Jim's Place sells computers and video game systems. The business is divided into two divisions along product lines. Variable costing income statements for the current year are presented below:

Computers VG Systems Total

Sales $800,000 $200,000 $1,000,000

Variable costs 480,000 140,000 620,000

Contribution margin $320,000 $ 60,000 380,000

Fixed costs 228,000

Net income $ 152,000

Instructions (show calculations):

a) Determine the sales mix, and contribution margin ratio for each division.

b) Calculate the companys weighted-average contribution margin ratio.

c) Calculate the companys break-even point in dollars.

d) Determine the sales level, in dollars, for each division at the break-even point.