Find the missing data in CVP relationships The budgets of four companies yield the following information:

Company
QRST
Target sales$680,000$445,000$224,000$ _ _ _
Variable expenses170,000_ _ __ _ _270,000
Fixed expenses_ _ _$159,000$93,000_ _ _
Operating income (loss)$150,000$ _ _ _$ _ _ _$133,000
Units sold_ _ _106,80012,50018,000
Contribution margin per unit$6.25$ _ _ _$ 8.96$ 35.00
Contribution margin ratio_ _ _0.60_ _ __ _ _
Requirements

1. Fill in the blanks for each company.

2. Compute breakeven, in sales dollars, for each company. Which company has the lowest breakeven point in sales dollars? What causes the low breakeven point?