Cost - Volume - Profit Relations : Missing Data Following are data from 4 separate companies .

	Case 1	Case 2	Case 3	Case 4
Sales Revenue	120,000	80,000	ANSWER	ANSWER
Contribution Margin	60,000	ANSWER	20,000	ANSWER
Fixed Cost	30,000	ANSWER	0	ANSWER
Net Income	ANSWER	5,000	10,000	ANSWER
Variable cost ratio	ANSWER	0.50	ANSWER	0.20
Contribution margin ratio	ANSWER	ANSWER	0.40	ANSWER
Break-even point (dollars)	ANSWER	ANSWER	ANSWER	25,000
Margin of safety	ANSWER	ANSWER	ANSWER	20,000

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