Hyper technology Co. sells computers and video game systems. The business is divided into two divisions along product lines. Variable costing income statements for the current year are presented below:

		Computers		VG Systems		Total
Sales		$704,000		$176,000		$880,000
Variable costs		352,000		105,600		457,600
Contribution margin		$352,000		$70,400		422,400
Fixed costs						160,320
Net income						$262,080

Determine the sales mix and contribution margin ratio for each division.

		Computers			VG Systems
Sales mix		enter percentages	%		enter percentages	%
Contribution margin ratio		enter percentages	%		enter percentages	%

Calculate the companys weighted-average contribution margin ratio.

Weighted-average contribution margin ratio

enter the weighted-average contribution margin ratio in percentages %

Calculate the companys break-even point in sales dollars.

Break-even point

$enter the break-even point in dollars