The budgets of four companies yield the following information:

		Company
		Q	R	S	T
	Target sales. . . . . . . . . . . . . . . . . .	$828,125	$450,000	$162,500	$
	Variable expenses. . . . . . . . . . . .	298,125			198,000
	Fixed expenses. . . . . . . . . . . . . .		$153,000	$81,000
	Operating income (loss). . . . . . .	$230,000	$	$	$133,000
	Units sold. . . . . . . . . . . . . . . . . . .		120,000	15,625	16,500
	Contribution margin per unit. . .	$6.25	$	$8.32	$38.00
	Contribution margin ratio. . . . . .		0.60

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(Click the icon to view the budget information for the four companies.)

Requirements

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

Requirement 1. Fill in the blanks for each company. (Round the contribution margin per unit and ratio calculations to two decimal places.)

		Q
	Target sales. . . . . . . . . . . . . . . . . .	$828,125
	Variable expenses. . . . . . . . . . . . .	298,125
	Fixed expenses. . . . . . . . . . . . . . .
	Operating income (loss). . . . . . . .	$230,000
	Units sold. . . . . . . . . . . . . . . . . . . .
	Contribution margin per unit. . . .	$6.25
	Contribution margin ratio. . . . . . .