Multiple-Level Break-Even Analysis Kucera Associates provides marketing services for a number of small manufacturing firms. Kucera receives a commission of 10 percent of sales. Operating costs are as follows:

Required

a. Determine the minimum order size in sales dollars for Kucera to break even on an order.
Assuming an average customer places four orders per year, determine the minimum annual sales required to break even on a customer.

c. What is the average order size in (b)?

d. Assuming Kucera currently serves 100 customers, with each placing an average of four orders per year, determine the minimum annual sales required to break even.
What is the average order size in (d)?
Explain the differences in the answers to (a), (c), and (e).

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Unit-level costs.. Sales-level costs Customer-level costs Facility-level costs $0.04 per sales dollar $300 per sales order $900 per customer per year $60,000 per year