The budgets of four companies yield the following information:

Company
	Sunny	Rainy	Cloudy	Windy
Net Sales Revenue	$1,755,000	$ (d)	$380,000	$ (j)
Variable Costs	(a)	84,000	190,000	371,200
Fixed Costs	(b)	208,000	280,000	(k)
Operating Income (Loss)	$341,200	$ (e)	$ (g)	$85,400
Units Sold	180,000	14,000	(h)	(l)
Contribution Margin per Unit	$3.90	$ (f)	$76.00	$16.00
Contribution Margin Ratio	(c)	80%	(i)	20%

Requirements:

1. Fill in the blanks for each missing value. (Round the contribution margin per unit to the nearest cent.)

2. Which company has the lowest breakeven point in sales dollars?

3. What causes the low breakeven point?