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	$	244,800	100%	$	102,000	100%	$	163,200	100%	$	510,000	100%
Variable expenses		73,440	30%		81,600	80%		89,760	55%		244,800	48%
Contribution margin	$	171,360	70%	$	20,400	20%	$	73,440	45%		265,200	52%
Fixed expenses											224,120
Net operating income										$	41,080

Dollar sales to break-even	=	Fixed expenses	=	$224,120	= $431,000
		CM ratio		0.52

As shown by these data, net operating income is budgeted at $41,080 for the month, and break-even sales at $431,000.

Assume that actual sales for the month total $510,000 as planned. Actual sales by product are: sinks, $163,200; mirrors, $204,000; and vanities, $142,800.

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)Variable expensesFixed expensesContribution marginSalesNet operating income (loss)	$	%	$	%	$	%	$	%
(Click to select)Contribution marginFixed expensesNet operating income (loss)Variable expensesSales		%		%		%		%
(Click to select)Contribution marginFixed expensesVariable expensesSalesNet operating income (loss)	$	%	$	%	$	%		%
(Click to select)Contribution marginSalesNet operating income (loss)Variable expensesFixed expenses
(Click to select)Net operating income (loss)SalesVariable expensesContribution marginFixed expenses							$

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

$