Marlin Company, a wholesale distributor, has been operating for only a few months. The company sells three productssinks, mirrors, and vanities. Budgeted sales by product and in total for the coming month are shown below:

Product

	Sinks			Mirrors			Vanities			Total
Percentage of total sales		48%			20%			32%			100%
Sales	$	312,000	100%	$	130,000	100%	$	208,000	100%	$	650,000	100%
Variable expenses		93,600	30%		104,000	80%		114,400	55%		312,000	48%
Contribution margin	$	218,400	70%	$	26,000	20%	$	93,600	45%		338,000	52%
Fixed expenses											223,600
Net operating income										$	114,400

Dollar sales to break-even	=	Fixed expenses	=	$223,600	= $430,000
		CM ratio		0.52

As shown by these data, net operating income is budgeted at $114,400 for the month, and break-even sales at $430,000.

Assume that actual sales for the month total $650,000 as planned. Actual sales by product are: sinks, $208,000; mirrors, $260,000; and vanities, $182,000.

Required:
1.	Prepare a contribution format income statement for the month based on actual sales data. (Input all amounts as positive values except losses which should be indicated by minus sign.)

	Product
	Sinks		Mirrors		Vanities		Total
Percentage of total sales	%		%		%		%
(Click to select)Fixed expensesVariable expensesSalesContribution marginNet operating income (loss)	$	%	$	%	$	%	$	%
(Click to select)Variable expensesNet operating income (loss)Fixed expensesContribution marginSales		%		%		%		%
(Click to select)Net operating income (loss)SalesFixed expensesContribution marginVariable expenses	$	%	$	%	$	%		%
(Click to select)Fixed expensesContribution marginSalesNet operating income (loss)Variable expenses
(Click to select)Variable expensesSalesFixed expensesContribution marginNet operating income (loss)							$

2.	Compute the break-even point in sales dollars for the month, based on your actual data. (Round your answer to the nearest dollar amount.)

Break-even point in sales dollars

$