3. Barclay Enterprises manufactures and sells three distinct styles of bicycles: the Youth model sells for $420 and has a unit contribution margin of $252; the Adult model sells for $910 and has a unit contribution margin of $546; and the Recreational model sells for $1,070 and has a unit contribution margin of $642. The company's sales mix includes: 5 Youth models; 9 Adult models; and 6 Recreational models. If the firm's annual fixed costs total $8,880,000, calculate the firm's break-even point in total sales dollars.

Multiple Choice

• $15,212,164.
• $14,800,000.
• $14,387,836.
• $14,607,753.
• $14,389,224.

4. Flannigan Company manufactures and sells a single product that sells for $550 per unit; variable costs are $297. Annual fixed costs are $966,000. Current sales volume is $4,300,000. Compute the break-even point in dollars.

Multiple Choice

• $2,022,720.
• $2,100,000.
• $1,792,141.
• $4,303,253.
• $2,988,720.