The budgets of four companies yield the following information:

	Company
	Nantz	Smith	Eastman	Whitman
Net Sales Revenue	$2,340,000	$ (d)	$1,500,000	$ (j)
Variable Costs	(a)	65,000	1,200,000	185,250
Fixed Costs	(b)	224,000	114,000	(k)
Operating Income (Loss)	$288,000	$ (e)	$ (g)	$108,300
Units Sold	120,000	13,000	(h)	(l)
Contribution Margin per Unit	$3.90	$ (f)	$75.00	$19.00
Contribution Margin Ratio	(c)	80%	(i)	40%

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?