Total Home $250,000 Office $425,000 205,000 318,750 Contribution Margin Ratios: Sales $675,000 Variable Expenses 523,750 Contribution Margin 151,250 CMR .2240 Requirement B Break Even in Sales Dollars: 45,000 106,250 Fixed Expenses 25,000+90,000+32,000=$147,000 Divided by CMR 2240 Sales Dollars to Break even $656,250 Requirement Revenue Needed Assuming Owners salary S125,000 and Ol target $4,000: Fixed Expenses 147,000+owners salary 125,000+01 Target $4,000-276,000 Divided by CMR 2240 Revenue or Sales Dollars Needed $1,232,143