The Muffin House produces and sells a variety of muffins. The selling price per dozen is $ 18, variable costs are $ 5 per dozen, and total fixed costs are $ 5 comma 200. What are breakeven sales in dollars?

$7,222

Explanation:

Given that,

Selling price per dozen = $18

Variable costs = $5 per dozen

Total fixed costs = $ 5,200

Contribution margin per dozen:

= Selling price per dozen - Variable costs per dozen

= $18 - $5

= $13

Contribution margin ratio:

= (Contribution margin ÷ Selling price per dozen) × 100

= ($13 ÷ $18) × 100

= 0.72 × 100

= 72%

Break-even sales in dollars:

= Total fixed costs ÷ Contribution margin ratio

= $5,200 ÷ 0.72

= $7,222

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