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

		Blanc Company		Noir Company
Sales		$545,000		$545,000
Variable costs		327,000		272,500
Contribution margin		218,000		272,500
Fixed costs		207,100		261,600
Net income		$10,900		$10,900

a.) Compute the break-even point in dollars for each company. (Round answers to 0 decimal places, e.g. 5,125.)

b.) Compute the margin of safety ratio for each company. (Round answers to 0 decimal places, e.g. 5,125.)

c.) Compute the degree of operating leverage for each company. (Round answers to 0 decimal places, e.g. 5,125.)

d.) Assuming that sales revenue increase by 20%, prepare a CVP income statement for each company.