Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

تمرين 13

Break-Even Sales Dollars for a Multiple-Product Firm
Head-First Company now sells both bicycle helmets and motorcycle helmets. Next year, Head-First expects to produce total revenue of $570,000 and incur total variable cost of $388,000. Total fixed cost is expected to be $58,900.
Required:
1. Calculate the break-even point in sales dollars for Head-First. ( Note : Round the contribution margin ratio to four decimal places and sales to the nearest dollar.)
2. Check your answer by preparing a contribution margin income statement.