... breakeven Cost of sales [ 36. 9% ϫ $5 76, 000] Contribution margin Less: Fixed costs Operating Income (before tax) $5 76, 000 ( 212,544) ᎏᎏᎏᎏᎏᎏᎏᎏ $ 363 ,4 56 ( 362 ,800) ᎏᎏᎏᎏᎏᎏᎏᎏ $ 65 6 ᎏᎏᎏᎏᎏᎏᎏᎏ Using the contribution ... 15,800 19,800 21 ,60 0 24,400 24,200 26, 200 26, 400 23 ,60 0 15,200 14,800 15,200 ᎏᎏᎏᎏᎏᎏᎏ 241 ,60 0 ᎏᎏᎏᎏᎏᎏᎏ ᎏᎏᎏᎏᎏᎏᎏ XY (X ؋ Y) X2 (X ؋ X) 7,200,000 15,800,000 25,740,000 25,920,000 34, 160 ,000 36, 300,000 55,020,000 ... margin method, a $65 6 operating income is shown Using the breakeven equation, the breakeven would be: $ 362 ,800 Fixed costs $ 362 ,800 ᎏᎏ ؍ᎏᎏ ؍ᎏ 069 ,475$ ؍ ᎏᎏᎏᎏᎏᎏᎏᎏ ؊ VC% ؊ 36. 9% 63 .1% In the...