The budgets of four companies yield the following information: Company Blue Red Green Yellow Net Sales Revenue $ 1,900,000 (d) $ 1,500,000 (1) Variable Costs (a) 47,250 1,050,000 256,200 Fixed Costs (b) 168,000 159,000 (k) Operating Income (Loss) 298,500 (e) (g) 97,800 Units Sold 190,000 9,000 (h) (1) Contribution Margin per Unit 3.00 (f) 75.00 $ 18.00 Contribution Margin Ratio (c) 80% (i) 30% 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?