Variable
	Sales Price	Annual	Variable	Marketing and
	to Retail	Fixed	Manufacturing Cost	Distribution Cost
Country	Outlets	Costs	per Area Rug	per Area Rug
France	$280.00	$9,394,000	$70.00	$56.00
Singapore	280.00	5,775,000	65.00	47.00
Italy	280.00	22,050,000	70.00	63.00

Compute the budgeted operating income or loss for The Rug Shop, Inc., in each country if the company produces and sells 80,000 area rugs in 2014. (Use parentheses or a minus sign when entering operating losses.) France Singapore Italy Budgeted operating income as the lowest breakeven points since it has the | | fixed costs and the | variable cost per unit. Therefore, at any given selling price will always have the highest operating income. alys breakeven point l than the budgeted sales in 2014, heretore an s budged is budgeted