1.Carla Vista Bottle Shop has two divisions, Wine and Beer. The sales mix is 70% Wine and 30% Beer. Carla Vistas annual fixed costs are estimated at $330600. The average selling price in the Wine division is $30 with a variable cost of $12. The average selling price in the Beer division is $12 with a variable cost of $6. What is Carla Vistas weighted-average contribution margin ratio?

60%

30%

57%

53%

2.Ivanhoe Bottle Shop has two divisions, Wine and Beer. The sales mix is 70% Wine and 30% Beer. Ivanhoes annual fixed costs are estimated at $148200. The average selling price in the Wine division is $15 with a variable cost of $6. The average selling price in the Beer division is $6 with a variable cost of $3. What is Ivanhoes sales revenue at the break-even point?

$84474

$408200

$148200

$260000