4. The variable expenses will now be $18.75 ($18.00 + $0.75) per pair,
and the contribution margin will be $11.25 ($30.00 – $18.75) per pair.
Sales = Variable expenses + Fixed expenses + Profits
$30.00Q = $18.75Q + $150,000 + $0
$11.25Q = $150,000
Q = $150,000 ÷ $11.25 per pair
Q = 13,333 pairs (rounded)
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