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

REQUIRED

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.