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Concord Corporation has two divisionsStandard and Premium. Each division has hundreds of different types of tennis racquets and tennis products. The following information is available:

Concord Corporation has two divisionsStandard and Premium. Each division has hundreds of different types of tennis racquets and tennis products. The following information is available:

Standard Division Premium Division Total
Sales $400000 $600000

$1000000

Variable costs 320000 400000
Contribution margin

$80000

$200000

Total fixed costs

$300000

What is the break-even point in dollars?

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