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Sales Revenue Variable Expenses Total Contribution Margin Fixed Expenses 1. $ 91,000 72,800 2. 190,000 41,000 3. 136,000 340,000 4. 60,000 15,000 Net Income

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Sales Revenue Variable Expenses Total Contribution Margin Fixed Expenses 1. $ 91,000 72,800 2. 190,000 41,000 3. 136,000 340,000 4. 60,000 15,000 Net Income 180,000 20,100 Break-Even Sales Revenue $ 91,000 190,000

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