BREAKEVEN SALES IN DOLLARS

CONTRIBUTION MARGIN PER UNIT

CONTRIBUTION MARGIN RATIO

FIED EPENSES

OPERATING INCOME

TOTAL NUMBER OF CUSTOMERS

UNITS SOLD

VARIABLE EPENSES

1. How much in sales does Mooney's need to break even on the Great Big Home + Garden Show, assuming that the booth rental fee is the only fixed cost of the show? 2. The Great Big Home Garden Show runs for fifteen days. How much, on average, must Mooney's sell each day of the show to break even? 3. Assume that 200,000 people visit the home and garden show each year spread evenly throughout the fifteen-day period. 112% of the attendees purchase from Mooney's at the show, how much must each customer purchase from Mooney's for the company to break even on the booth rental fee? 4. Assume now that Mooney's wants to make a target profit of $3,000 for the Great Big Home Garden Show What sales volume will allow Mooney's to achieve this target profit