1. Sales = Variable expenses + Fixed expenses + Profits
$50Q = $32Q + $108,000 + $0
$18Q = $108,000
Q = $108,000 ÷ $18 per stove
Q = 6,000 stoves, or at $50 per stove, $300,000 in sales.
Alternative solution:
Fixed expenses
Break-even point= in unit sales Unit contribution margin
$108,000
= =6,000 stoves
$18.00 per stove
or at $50 per stove, $300,000 in sales.
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