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2.1 QUARZ Plc sells silica sand to ist B2B customers. For the year 2019 the following information is known: Total revenue: Variable cost: Fixed

2.1 QUARZ Plc sells silica sand to ist B2B customers. For the year 2019 the following information is known: Total revenue: Variable cost: Fixed cost: Calculate (2 points) CHF 12'000'000.- CHF 3'000'000.- CHF 8'000'000.- a) The contribution margin ratio (in % with 1 decimal place): b) The value based break-even point (in TCHF with 1 decimal place):

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