Find missing data in CVP relationships (Learning Objectives 1, 2) The budgets of four companies yield the following information:

Requirements 1. Fill in the blanks for each company.
2. Compute breakeven, in sales dollars, for each company. Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point?

Company A B C D Target sales.. Variable expenses........ Fixed expenses $680,000 $ $550,000 $ 150,000 275,000 156,000 123,000 143,000 Operating income (loss)...... ..... $120,000 $ $ $ 35,000 Units sold............ 187,000 10,000 Contribution margin per unit.... $ 2 $ 100 $ 12 Contribution margin ratio.......... 0.20 0.20