Units Percentage Sinks 1,000 50% Mirrors 500 25% Vanities 500 25% Total 2,000 100% Product Sinks Mirrors Sales Percentage of total sales, Variable expenses Contribution margin 48% 20% Vanities 32% Total 100% $324,000 100.00% $135,000 100.00% $216,000 100.00% $675,000 100.00% 74,000 $250,000 22.84% 74,000 77.16% $ 61,000 Contribution margin per unit $ 250.00 $122.00 54.81% 90,000 45.19% $126,000 $252.00 41.67% 224,250 33.22% 58.33% 450, 750 66.78% Fixed expenses Operating Income 410,858 $ 39,900 Break-even point in sales dollars Fixed expenses Overall CM ratio. $410,850 0.67 = $615,249.58