Review the contribution margin income statements for Cover-to-Cover Company and Biblio Files Company on their respective Income Statements panels. Complete the table below from the data provided in the income statements. Each company sold 84,800 units during the year.

	Cover-to-Cover Company	Biblio Files Company
Contribution margin ratio (percent)
Unit contribution margin
Break-even sales (units)
Break-even sales (dollars)

Cover-to-Cover Company

Contribution Margin Income Statement

For the Year Ended December 31, 2016

1	Sales			$424,000.00
2	Variable costs:
3	Manufacturing		$212,000.00
4	Selling		21,200.00
5	Administrative		63,600.00	296,800.00
6	Contribution margin			127,200.00
7	Fixed Costs:
8	Manufacturing		$5,000.00
9	Selling		4,000.00
10	Administrative		54,600.00	63,600.00
11	Income from operations			$63,600.00

Biblio Files Company

Contribution Margin Income Statement

For the Year Ended December 31, 2016

1	Sales			$424,000.00
2	Variable costs:
3	Manufacturing		$169,600.00
4	Selling		16,960.00
5	Administrative		33,920.00	220,480.00
6	Contribution margin			203,520.00
7	Fixed Costs:
8	Manufacturing		$121,920.00
9	Selling		8,000.00
10	Administrative		10,000.00	139,920.00
11	Income from operations			$63,600.00