P22-2B The budgets of four companies yield the following information: Target sales Company A B D $680,000 $ S550,000 $ Variable expenses 150,000 280,000 156,000 Fixed expenses. 123,000 138,000 Operating income (loss). $120,000 $ $ $ 35.000 Units sold 187,000 10,000 Contribution margin per unit ... $ 2 $ S 100 $ 12 Contribution margin ratio 0.20 020 Fill in the blanks for each company. Which company has the lowest breakeven point sales dollars? What causes the low breakeven point