Belleterre Tiles makes tiles for flooring and other applications. The CFO of the company provides you with the following information for the period October through December, the company's third quarter:

Belleterre Tile
Revenues and Costs
Third Quarter
Total quantity sold	127,000	tiles
Total revenues	$ 495,300
Total variable costs	374,650
Total fixed costs	114,000

Required:

What is the average selling price per tile?

Note: Round your final answer to 2 decimal places.

What is the average variable cost per tile?

Note: Round your final answer to 2 decimal places.

What is the average contribution margin per tile?

Note: Do not round intermediate calculations. Round your final answer to 2 decimal places.

What is the current operating profit for a quarter?

Note: Do not round intermediate calculations.

What is the break-even point?

Note: Do not round intermediate calculations.

The CFO tells you that the company owners have said that unless the quarterly operating profit exceeds $15,200, they will liquidate the company. How many tiles would have to be sold in a quarter for Belleterre Tile to earn $15,200 in quarterly operating profit?

Note: Do not round intermediate calculations.

a. Average selling price		per tile
b. Average variable cost		per tile
c. Average contribution margin		per tile
d. Current operating profit
e. Break-even point		tiles
f. Number of tiles		tiles