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

		Blanc Company		Noir Company
Sales		$505,000		$505,000
Variable costs		303,000		252,500
Contribution margin		202,000		252,500
Fixed costs		191,900		242,400
Net income		$10,100		$10,100

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

		Contribution Margin Ratio
Blanc Company		Enter a dollar amount
Noir Company		Enter a dollar amount

eTextbook and Media

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

		Break-even Point
Blanc Company		$Enter a dollar amount
Noir Company		$Enter a dollar amount

eTextbook and Media

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

		Margin of Safety Ratio
Blanc Company		Enter a number
Noir Company		Enter a number

eTextbook and Media

Compute the degree of operating leverage for each company. (Round answers to 2 decimal places, e.g. 1.56.)

		Degree of Operating Leverage
Blanc Company		Enter a number
Noir Company		Enter a number

eTextbook and Media

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).)

		Blanc Company		Noir Company
Sales		$Enter a dollar amount		$Enter a dollar amount
Variable costs		Enter a dollar amount		Enter a dollar amount
Contribution margin		Enter a total of the two previous amounts		Enter a total of the two previous amounts
Fixed costs		Enter a dollar amount		Enter a dollar amount
Net income / (Loss)		$Enter a total amount for this statement		$Enter a total amount for this statement

eTextbook and Media

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).)

		Blanc Company		Noir Company
Sales		$Enter a dollar amount		$Enter a dollar amount
Variable costs		Enter a dollar amount		Enter a dollar amount
Contribution margin		Enter a total of the two previous amounts		Enter a total of the two previous amounts
Fixed costs		Enter a dollar amount		Enter a dollar amount
Net income / (Loss)		$Enter a total amount for this statement		$Enter a total amount for this statement