Worksheet #$2$ Part $2$: Retro Style Company produces four lines of accessories for a major U$.$S$.$ clothing manufacturer. The lines are known by the code letters G$,$ H$,$ I, and J$.$ The current sales mix for the Retro Style Company and the contribution margin ratio for these product lines are as follows:

Product Line

Percent of Total Sales

Contribution Margin Ratio

G

$38\mathrm{.}65\%$

$32\mathrm{.}00\%$

H

$24\mathrm{.}50\%$

$22\mathrm{.}00\%$

I

$16\mathrm{.}15\%$

$38\mathrm{.}00\%$

J

$20\mathrm{.}70\%$

$52\mathrm{.}00\%$

Forecasted total sales for next year are $$330,000$ and total fixed costs $$67,500.$

Construct the table below showing the dollar values for: $1)$ sales, $2)$ variable costs, and $3)$ the contribution associated with each product line and the company. $(8$ points total $(1)/(2)$ point per table value$)$

Calculate the overall contribution margin ratio $($a percentage$)$ and the break$-$even sales dollars for the Retro Style Company. $(2$ points$)$

Table $4$ Contribution Breakdown by Product & Company

Line Item$/$Product & Company

G

H

I

J

Company

Sales

Variable costs

Contribution

Contribution margin ratio

$32\mathrm{.}00\%$

$22\mathrm{.}00\%$

$38\mathrm{.}00\%$

$52\mathrm{.}00\%$