Jones Corporation sells a single product. Management has provided the following data for two levels of monthly sales volume. The company sells the product for $172.50 per unit.
Sales Volume in Units	4,000	5,000
Cost of Sales (COS)*	$ 307,600	$ 384,500
Selling, General & Administrative Costs (SG&A)*	$ 321,200	$ 337,000
Selling Price Per Unit	$ 173
* Total costs for these cost categories and may include both Fixed and Variable costs.
HINT: See high-low analysis.
1. Calculate the total contribution margin when 4,300 units are sold. Be sure to show and label your calculations.
2. What is the breakeven point in Sales dollars if Advertising (a fixed SG&A cost) is increased by $40,000? Be sure to show and label your calculations.