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Use the following information to determine the break-even point in sales dollars: Unit sales Dollar sales Fixed costs Variabl

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Answer #1

D. $315,200

Contribution margin ratio = ($444,000 - $166,500) / $444,000 = 0.625 or 62.5%

Break-even point in sales dollars = Fixed costs / Contribution margin ratio = $197,000 / 0.625 = $315,200

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