4. Atmosphere is expecting its cash fixed costs to remain fixed in the coming year. But they expect net sales to increase with 5% and that the cost of goods sold would improve with 5% due to productiv- ity gains. Their EBDAT Breakeven revenues would aapproximately be:

(a) 122704 (b) 116150 (c) 199115 (d) 214585 (e) 168367

Correct answers: (e)