A.NMC sub-contractor labour-only to various building firms at a charge of $10.00 per man-hour. Its overheads per year are $24,600 and the wage bill is $62,000. H many chargeable man-hours would it have to contract for to break even? The business expects to work 48 weeks in a year.

B.NMC has an average charge per client of $12.00.its overheads are $15,656 and the trainer takes $8 from every commission/charge. how many clients does the NMC need to serve in a year to break even? the trainers are unavailble five weeks a year anf are available to work 47 weeks in the year