Cost$-$Volume$-$Profit Relations: Missing Data

Following are data from $4$ separate companies. Supply the missing data in each independent case.

Note: Round variable cost and contribution margin ratio to two decimal places, if applicable.

Note: Round$/$enter all other answers to the nearest whole number.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline & Case $1$ & Case $2$ & Case $3$ & Case $4\backslash \backslash$

$\backslash$hline Sales revenue & $\backslash (\backslash$$ $100,000\backslash )$ & $\backslash$$$80,000$ & $\backslash$$ & $\backslash$$ $\backslash \backslash$

$\backslash$hline Contribution margin & $\backslash (\backslash$$ $40,000\backslash \}\backslash )$ & $\backslash$$ & $\backslash$$$30,000$ & $\backslash$$ $\backslash \backslash$

$\backslash$hline Fixed Costs & $\backslash (\backslash$$ $27,000\backslash )$ & $\backslash$$ & $\backslash$$ & $\backslash$$ $\backslash \backslash$

$\backslash$hline Net income & $\backslash$$ & $\backslash (\backslash$$ $4,000\backslash )$ & $\backslash (\backslash$$ $6,000\backslash )$ & $\backslash$$ $\backslash \backslash$

$\backslash$hline Variable cost ratio & & $0\mathrm{.}50$ & & $0\mathrm{.}20\backslash \backslash$

$\backslash$hline Contribution margin ratio & & & $0\mathrm{.}40$ & $\backslash \backslash$

$\backslash$hline Break$-$even point $($dollars$)$ & $\backslash$$ & $\backslash$$ & $\backslash$$ & $\backslash$$$30,000\backslash \backslash$

$\backslash$hline Margin of safety $($dollars$)$ & $\backslash$$ & $\backslash$$ & $\backslash$$ & $\backslash$$$30,000\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$