The following CVP income statements are available for Blanc Company and Noir Company. Blanc Company Noir Company Sales $478,000 $478,000 Variable costs 258,120 186,420 Contribution margin 219,880 291,580 Fixed costs 169,000 240,700 Net income $50,880 $50,880

The following CVP income statements are available for Blanc Company and Noir Company. Blanc Company Noir Company Sales $478,000 $478,000 Variable costs 258,120 186,420 Contribution margin 219,880 291,580 Fixed costs 169,000 240,700 Net income $50,880 $50,880 Calculate Contribution margin ratio. (Round answers to 2 decimal places, e.g. 0.32.) Contribution Margin Ratio Blanc Company Noir Company e Textbook and Media Compute break-even point in dollars for each company. (Round answers to O decimal places, e.g. 1,225.) Break-even Point Blanc Company $ Noir Company $ e Textbook and Media Compute margin of safety ratio for each company. (Round answers to 3 decimal places, e.g. 0.321.) Margin of Safety Ratio Blanc Company Noir Company Compute the degree of operating leverage for each company. (Round answers to 1 decimal place, e.g. 1.5.) Degree of Operating Leverage Blanc Company Noir Company e Textbook and Media Assuming that sales revenue increases by 20%, prepare a CVP income statement for each company. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 0 decimal places, e.g. 1,225.) Blanc Company Noir Company Sales $ $ Variable costs Contribution margin Fixed costs Net income /(Loss) $ $ Assuming that sales revenue decreases by 20%, prepare a CVP income statement for each company. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 0 decimal places, e.g. 1,225.) Blanc Company Noir Company Sales $ $ Variable costs Contribution margin Fixed costs Net income /(Loss) $ $