Cost-Volume-Profit Relations: Missing Data

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

Sales revenue	$120,000	$80,000	$Answer	$Answer
Contribution margin	$60,000	$Answer	$20,000	$Answer
Fixed costs	$30,000	$Answer	$Answer	$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 (dollars)	$Answer	$Answer	$Answer	$20,000