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 Q R S T Target sales. $720,000 $300,000 $190,000 $ Variable expenses... 216,000 270,000 Fixed expenses 156,000 100,000 Operating income (loss) $ 30,000 $ 80,000 Units sold............ 112,000 12,000 15,750 Contribution margin per unit.... $ 6 $ 9.50 $ 40 Contribution margin ratio........... 0.60