Requirement 1. Fill in the blanks for each missing value. (Round the contribution margin per unit to the nearest cent. Use a minus sign or parentheses to enter an operating loss.) Blue Red Green Yellow Net Sales Revenue $ 2,240,000 $ 1,225,000 Variable Costs 216,000 980,000 140,400 Fixed Costs 180,000 112,000 Operating Income (Loss) $ 267,600 $ 80,400 Units Sold 140,000 12,000 Contribution Margin per Unit $ 3.20 $ 70.00 $ 18.00 Contribution Margin Ratio % 60 % % 40 % Requirements 2. and 3. Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point? Requirements 2. and 3. Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point? Begin by showing the formula and then entering the amounts to calculate the breakeven point in sales dollars for each company. (Complete all input fields. Round the breakeven pointthe required sales in dollars-up to the nearest whole dollar. For example, $10.25 would be rounded to $11. Abbreviation used: CM = contribution margin.) Fixed costs + Target profit CM ratio = Required sales in dollars Blue + ) = % Red + ) - % = Green + % Yellow + ) = % Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point? V has the lowest breakeven point, primarily due to