The budgets of four companies yield the following information: Company Up Down Left Right Sales revenue $703,000 ($4) $612,000 ($10) Variable costs -1 152,100 293,760 156,000 Fixed costs -2 121,000 137,000 -11 Operating income (loss) $25,200 ($5) ($7) $31,000 Units sold 190,000 10,000 -8 -12 Contribution margin per unit $1.48 ($6) $99.45 $12.00 Contribution margin ratio -3 0.22 -9 0.2 PrintDone The budgets of four companies yield the following information:

quirements

1.	Fill in the blanks for each missing value.
2.	Which company has the lowest breakeven point in sales dollars?
3.	What causes the low breakeven point?

(Round the contribution margin per unit to the nearest cent. Enter the ratio as a decimal rounded to two decimal places. Use parentheses or a minus sign for operating losses.)

Requirement 1. Fill in the blanks for each missing value.

		Up
	Sales revenue	$703,000
	Variable costs
	Fixed costs
	Operating income (loss)	$25,200
	Units sold	190,000
	Contribution margin per unit	$1.48
	Contribution margin ratio

Down

152,100

121,000

10,000

0.22

Left

$612,000

293,760

137,000

$99.45

Right

156,000

$31,000

$12.00

0.20