QUESTION 20 Swanson Company has two divisions: Sporting Goods and Sport Gear. The sales max is 65% for Sporting Goods and 35% for Sports Gear. Swanson incurs $4,44,000 in fixed costs. The contribution margin ratio for Sporting Goods is 30%, while for Sports Gear it is 50%. The break-even point in dollars is $ 1,642,800 $ 10,325,582 $ 11, 100,000 $ 12,000,000