15.5

Contribution Margin per 100 yds. Sales 220 Less: Variable cost 132 Contribution margin $ 88 Contribution Margin ratio Choose Numerator: Choose Denominator: = Contribution Margin Ratio = Contribution margin ratio $ 88 $ 220 40% 1(a) Estimate Product XT's break-even point in terms of sales units. (1 unit = 100 yards) Choose Numerator: 1 Choose Denominator: Break-Even Units Break-even units 0 1(b) Estimate Product XT's break-even point in terms of sales dollars. Choose Numerator: 1 Choose Denominator: Break-Even Dollars Break-even dollars 0