Situation 5.

A.CMR- 40%
Contribution Margin (528,000 -316,800) 211,200
=======
CMR= Contribution Margin/ sales sales 100%
= 211,200/ 528,000 VCR 60%
= 40% CMR 40%
=====
B. Fixed Cost = $ 211,200
Sales 528,000
Variable Cost (528,000 x 60% ) 316,000
Contribution Margin 211,200
Fixed Cost 211,200
Profit 0
======

C. Contribution Margin at breakeven point 211,200

Sales 528,000
VC 316,800
CM 211,200
=========

D. RSP= FC+DP
CMR
 = 211,200+66,000
40%
= 693,000
=======

E.

F.CM based on desired Profit = 277,200

Sales 693,000
VC 415,000
CM 277,200
FC (211,200)
Profit (600kx10%) 66,000
=======