Problem #1
	Ben's Busiate Corp. has provided you with the following
	annual information regarding operating revenue and costs:
	Sales Revenue ------------------------------------------------------->				$ 13,200,000
						Variable costs
	Expenses		Fixed	Variable	Total Cost	as a % of sales
	Compensation costs		a	b	6,063,000	36.00%
	Utilities		c	1,188,000	1,310,000	d
	Advertising		-	e	f	5.00%
	Insurance		272,000	g	h	2.00%
	Supplies		192,000	924,000	i	j
	Professional fees		64,000	k	64,000	l
	Other SG&A expenses		992,334	m	1,784,334	n
	Required:
	a.	FILL the values for a ---> n
	b	Prepare an income statement using the contribution margin format
		assuming a tax rate of 40%