Question: MacCloud Industries has two divisionsStandard and Premium. Each division has hundreds of different types of tennis racquets and tennis products. The following information is available:
MacCloud Industries has two divisionsStandard and Premium. Each division has hundreds of different types of tennis racquets and tennis products. The following information is available:
| Standard Division | Premium Division | Total | |
| Sales | $400,000 | $600,000 | $1,000,000 |
| Variable costs | 280,000 | 360,000 | |
| Contribution margin | $120,000 | $240,000 | |
| Total fixed costs | $300,000 |
What is the break-even point in dollars?
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