The budgets of four companies yield the following information:

The budgets of four companies yield the following information:

(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?

		Company
		Q	R	S	T
	Target sales. . . . . . . . . . . . . . . .	$680,000	$331,250	$171,875	$
	Variable expenses. . . . . . . . . .	170,000			270,000
	Fixed expenses. . . . . . . . . . . . .		156,000	88,000
	Operating income (loss). . . . . .	$150,000	$	$	$133,000
	Units sold. . . . . . . . . . . . . . . . .		125,000	11,000	18,000
	Contribution margin per unit. .	$6.25	$	$10.00	$35.00
	Contribution margin ratio. . . . .		0.80