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The following CVP income statements are available for Sandhill Company and Wildhorse Company: Sandhill Company Wildhorse Company Sales revenue $440,000 $440,000 Variable costs 88,000 Contribution

The following CVP income statements are available for Sandhill Company and Wildhorse Company: Sandhill Company Wildhorse Company Sales revenue $440,000 $440,000 Variable costs 88,000 Contribution margin 352,000 Fixed costs 170,000 302,000 Operating income + $50,000 $50,000 (a) Calculate the break-even point in dollars and the margin of safety ratio for each Company

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