P-M:4-54A Calculating cost-volume-profit elements The budgets of four companies yield the following information: Account Company, Beach Company, Lake Company, Mountain Company, Valley Net Sales Revenue $1,615,000 $ Left parenthesis d right parenthesis $1,050,000 $ Left parenthesis j right parenthesis Variable Costs Left parenthesis a right parenthesis $60,000 $525,000 $100,800 Fixed Costs Left parenthesis b right parenthesis $232,000 $260,000 Left parenthesis k right parenthesis Operating Income, Loss $285,600 Left parenthesis e right parenthesis Left parenthesis g right parenthesis $31,500 Units Sold $170,000 $10,000 Left parenthesis h right parenthesis Left parenthesis l right parenthesis Contribution Margin per Unit $3.80 $ Left parenthesis f right parenthesis $75.00 $9.00 Contribution Margin Ratio Left parenthesis c right parenthesis 80% Left parenthesis i right parenthesis 30% Requirements Fill in the blanks for each missing value. (Round the contribution margin per unit to the nearest cent.) Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point?