The following CVP income statements are available for Blanc Company and Noir Company.

		Blanc Company		Noir Company
Sales		$525,000		$525,000
Variable costs		315,000		262,500
Contribution margin		210,000		262,500
Fixed costs		199,500		252,000
Net income		$10,500		$10,500

(a1)

Calculate Contribution margin ratio. (Round answers to 2 decimal places, e.g. 0.32.)

		Contribution Margin Ratio
Blanc Company
Noir Company

Compute the break-even point for each company:

Blanc Company
Noir Company