roblem 2 (Textbook Reference: PS.3) -Dete rmine break-even point under vaying management of Boodleg Company wants to know the break-even pont for its new lece of hiking boots under each of the following independent assumptkons. t The selling price s $50 per pair of boots uniess otherwibe stated. (Each eir of boots is one unit). Require d: the break-even point in units and sakes dollars for each of the four ases a. Fixed costs are $300,000: variable cost is $30 per unit Break-even units Break-even sales dollars b. Fixed costs are $300,000; variable cost is $20 per unit. Break-even units Break-even sales dollars costs are $250,000; variable cost is $20 per unt. Break-even units d. Fixed costs are $250,000, selling price is $40, and variable cost is $30 per unit. Break-even sales dollars Break-even units Scenario Sales Price per Unit Variable Cost per Unit Contribution Margin per Unit Contribution Margin Ratio CM/Sales) Break-even units Total Fixed Cost /Unit CM) Break-even sales dollars = Total Fixed Cost/CM ratio)