Section 4 (a) - Calculating Break-Even

Find x for the following

Price Quantity ` Total Variable

Fixed Costs Cost per unit

$114 X $227,970 $29

Price Quantity Total Variable Indirect Desired

Fixed Costs Cost per unit Costs Profit

X 4,440 $222,000 $56 $26,640 $22,200

Price Variable Cost # Contribution Fixed Profit

per visit per visit of visits Margin Costs

$85 X 3,000 $220,000 X $100,000

X $35 3,250 X $165,000 $85,