Cost-Volume-Profit Relations: Missing Data

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

	Case 1	Case 2	Case 3	Case 4
Sales revenue	$100,000	$100,000
Contribution margin	$40,000		$20,000
Fixed costs	$20,000
Net income		$5,000	$9,000
Variable cost ratio		0.50		0.20
Contribution margin ratio			0.50
Break-even point (dollars)				$25,000
Margin of safety (dollars)				$20,000