Scenario: Best Quality (BQ) manufacturers and sells food processors. BQ sells its food processors to restaurants and supermarkets employing an internal sales staff who are paid on sales commissions of 10% of the food processor's sales price. In FY 2020, BQ sold 10,000 units at an average unit price of $195.00. Additional UG FY 2020 financial information appears below:

	FY 2020
Sales	$1,950,000.00
COGS	$1,260,500.00
Gross Margin	$689,500.00
SG&A Expenses*	$358,000.00
*includes sales commissions. Other SG&A expenses do not vary with sales.
Operating Profit	$331,500.00
Product Cost Details	$ / unit
Direct Materials	$35.10
Direct Labor	$23.40
Variable Mfg. Overhead	$15.60
Fixed Mfg. Overhead	$51.95
Total Production Cost	$126.05

Calculate the values for the following questions. Show your work/assumptions.

1) What is Best Quality's FY 2020 Total Contribution Margin $?

2) Based on the financial information in Question #1 above, what was Best Quality's breakeven point in revenue $ in FY 2020?