Fixed cost Variable cost Price before change Current break even point New fixed cost (increased) New price (decreased) Variable cost $ 270.000,00 $ 24,00 $ 40,00 16875 pair of shoes $ 294.000,00 $ 38,00 $ 24,00 New break even point 21000 pair of shoes Sales volume New sales volume 20.000 24.000 Current margin of safety ratio 16% New margin of safety ratio 13%
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