Fall-For-Fun Company sells three products. Last year's sales were $600,000 for parachutes, $800,000 for hand gliders and $200,000 for bungee jumping harness.
Variable costs were: parachutes, $400,000; hang gliders, $700,000 and bungee jumping harnesses $100,000. Fixed costs were $240,000.
Find a) the break-even point in sales dollars and b) the margin of safety.