Please answer the last part under Which company has the lowest break-even

Blue Red Green Yellow Sales Revenue 5 2,380,000 S 341,250 5 1,186,250 5 242.000 Variable Costs 1,666,000 68,250 711.750 193,600 Fixed Costs 266, 100 216,000 200.000 8,400 Operating Income (Loss) 447,900 5 57.000 5 274.500 5 40,000 Units Sold 170,000 10,500 6.500 4.400 Contribution Margin per Unit 4.20 S 26.00 73.00 S 11.00 Contribution Margin Ratio 80 % 40 % 20 96 Requirements 2. and 3. Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point? Begin by showing the formula and then entering the amounts to calculate the breakeven point in sales dollars for each company. (Complete all answer boxes. Fixed costs + Target profit CM ratio = Required sales in dollars Blue $ 266,100 S O 30 S 887,000 Red $ 216,000 0 80 270,000 Green $ 200,000 S O 40 500,000 Yellow $ 8,400 S O 20 % 42,000 Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point? Company Yellow has the lowest breakeven point, primarily due to its low fixed costs