Read the Following Information for Q3.1 through Q3.30

Contribution analysis can be applied in a number of different ways. Fill out the following blanks for three scenario cases prepared for Boston Corp. in order to see how sensitively the outcomesbreak even analysis and contribution analysis with profit impactchange depending on changes in prices and costs.

3.1 3.27: Fill in the table below. CAREFULLY READ the title for the block and fill each with your attempts.

	Scenario #1	Scenario #2	Scenario #3
Unit Selling price ($ per unit)	$200	Changed to $160	$200 Not changed
Total variable costs ($ per unit)	$80	$80 Not changed	Changed to $75
Unit contribution ($ per unit) (= Gross margin per unit)	3.1)	3.10)	3.19)
Contribution Margin Ratio (%)	3.2)	3.11)	3.20)
Fixed costs ($)	$300,000	Changed to $240,000	$300,000 Not changed
Unit break-even volume (No. of units)	3.3)	3.12)	3.21)
Dollar break-even ($)	3.4)	3.13)	3.22)
Total Contribution ($) when break-even is achieved.	3.5)	3.14)	3.23)
No. of units to achieve a profit goal of $300,000.	3.6)	3.15)	3.24)
(Sales) Dollars to achieve a profit goal of $300,000.	3.7)	3.16)	3.25)
Total Contribution ($) when a profit goal of $300,000 is achieved.	3.8)	3.17)	3.26)
Total Net Profit ($) when a profit goal of $300,000 is achieved.	3.9)	3.18)	3.27)

3.28: Youthe strategic marketer and decision maker of Boston Corp. just estimated that Company Sales Force (Make decision) will receive 4% commission on total sales ($) and all the relevant salary and administrative expenses are expected to be $30,000, while Independent Sales Professionals (Buy decision) receive 7% commission with no other costs involved. At what sales level (X; A.K.A. Switching point) would a companys sales force cost more or less than independent sales professionals? (4pts)