Sales Variable Expenses Contribution Margin Fixed Expenses Net Operating Income Product A $4,760,000 2,448,000 $2,312,000 Product B $2,040,000 1,632,000 $408,000 Total $6,800,000 4,080,000 2,720,000 1,600,000 $1,120,000 8. What is the amount of relative sales dollars for product A at the break-even point