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=+ Total Meat Dairy Sales $910,000 $650,000 $260,000 Variable expenses 637,000 468,000 169,000 Contribution margin 273,000 182,000 91,000 Traceable fixed 133,000 70,000 63,000 expenses

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=+ Total Meat Dairy Sales $910,000 $650,000 $260,000 Variable expenses 637,000 468,000 169,000 Contribution margin 273,000 182,000 91,000 Traceable fixed 133,000 70,000 63,000 expenses Common fixed $56,000 expenses What is the companywide break-even point in dollar sales? 2. What is the Dairy break-even point in dollar sales?

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