Mega Electronix sells television sets and Blu$-$ray DVD players. The business is divided into two divisions along product lines. A variable cost income statement for a recent quarter$$s activity is presented below:

$$

TV Division

$$

Blu$-$ray DVD Player Division

$$

Total

Sales

$$800,000$

$$

$$200,000$

$$

$$1,000,000$

Variable costs

$560,000$

$$

$160,000$

$$

$720,000$

Contribution margin

$$240,000$

$$

$$40,000$

$$

$280,000$

Fixed costs

$$

$$

$$

$$

$140,000$

Operating income

$$

$$

$$

$$

$$140,000$

Instructions

Determine the percentage of sales and the contribution margin for each division.

Calculate the company$$s weighted$-$average contribution margin ratio.

Calculate the company$$s break$-$even point in dollars.

Determine the sales level in dollars for each division at the break$-$even point.