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

		Blanc Company		Noir Company
Sales		$457,000		$457,000
Variable costs		265,060		155,380
Contribution margin		191,940		301,620
Fixed costs		171,000		280,680
Net income		$20,940		$20,940

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

		Contribution Margin Ratio
Blanc Company
Noir Company

Compute break-even point in dollars for each company. (Round answers to 0 decimal places, e.g. 1,225.)

		Break-even Point
Blanc Company		$
Noir Company		$

Compute margin of safety ratio for each company. (Round answers to 3 decimal places, e.g. 0.321.)

		Margin of Safety Ratio
Blanc Company
Noir Company

Compute the degree of operating leverage for each company. (Round answers to 1 decimal place, e.g. 1.5.)

		Degree of Operating Leverage
Blanc Company
Noir Company

Assuming that sales revenue increases by 20%, prepare a CVP income statement for each company. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 0 decimal places, e.g. 1,225.)

		Blanc Company		Noir Company
Sales		$		$
Variable costs
Contribution margin
Fixed costs
Net income / (Loss)		$		$

Assuming that sales revenue decreases by 20%, prepare a CVP income statement for each company. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 0 decimal places, e.g. 1,225.)

		Blanc Company		Noir Company
Sales		$		$
Variable costs
Contribution margin
Fixed costs
Net income / (Loss)		$		$