Sales Revenue Break-Even Sales Revenue 1 S $ 430,000 165,000 368,000 50,000 2 3. Answer is complete but not entirely correct. Total Contribution Fixed Expenses Net Income Margin 344,000 68,800 $ 275,200 36,000 36,000 230,000 70,000 160,000 40,000 20,400 19,600 Variable Expenses 86,000 129,000 138,000 10,000 86.000 165,000 63,492 25,500 4