Sales	Dollars	% of Sales
Complete Feed	$1,236,221	44.82
Concentrate Feed	$635,384	23.04
Comm Grade Fert	$334,194	12.12
Custom Blend Fert	$552,484	20.03
Total	$2,758,283	%
COGS
Complete Feed	$959,664
Concentrate Feed	$513,069
Comm Grade Fert	$
Custom Blend Fert	$368,041
Total	$2,067,723	74.96
Gross Margin
Complete Feed	$276,557
Concentrate Feed	$122,315
Comm Grade Fert	$107,245
Custom Blend Fert	$
Total	$690,560	%
Operating Expenses
Storage FC	$21,240	%
Storage VC	$174,888	6.34
Storage Rental	$9,824	0.36
Truck FC	$35,000	%
Truck VC	$97,937	3.55
Truck Rental	$20,520	0.74
Managers Salary	$50,000	%
Labor	$259,250	%
Overtime	$0	0
Bad Debt Loss	$5,516	0.2
Advertising	$5,700	%
Other Expenses	$19,992	0.74
Total Expenses	$699,867	%
Net Operating Profit	($9,307)	-0.34
Other Income	$45	0
Interest Expense	$49,982	%
Pre-Tax Profit	$	?

What is the contribution to overhead (or contribution margin) for the firm? To calculate this number, take 100 minus the sum of all variable costs expressed as percent of sales.

To calculate the break-even in sales dollars, one must know the ratio of fixed costs to the contribution to overhead you just calculated. Calculate the break-even sales (in dollars) for the firm. Is the firm reaching its break-even?

The firm wants to set a profit goal of $50,000. What is the new, aggregate level of sales needed to reach this profit goal using the contribution to profit value you calculated in the above question? Use the same base formula you used in the previous question.