12. Procter & Gamble sells three categories of products: Beauty, Health, and Home. The following financial information is available:
    • Beauty: Revenue - $400,000,000, Variable Costs - $200,000,000, Fixed Costs - $100,000,000
    • Health: Revenue - $300,000,000, Variable Costs - $150,000,000, Fixed Costs - $90,000,000
    • Home: Revenue - $250,000,000, Variable Costs - $125,000,000, Fixed Costs - $80,000,000 Requirements:
    • Prepare the Income Statement for each product category.
    • Calculate the Contribution Margin for each category.
    • Determine the Break-Even Point in dollars for each category.
    • Assess the overall profitability and recommend cost-saving measures.