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Here is financial information for each of the service types: Low-tech High-tech Total revenues $3,000 $9,000 Total customer-specific variable costs $1,000 $1,500 Total customer-specific fixed

Here is financial information for each of the service types:

Low-tech High-tech
Total revenues $3,000 $9,000
Total customer-specific variable costs $1,000 $1,500
Total customer-specific fixed costs $400 $1,000
Total allocated general fixed costs $100 $180

Activities are measured in service hours.

The sales price per hour for low-tech is $15 per hour.

The sales price per hour for high-tech is $30 per hour.

The variable costs per hour is $5 per hour (for both low-tech and high-tech services).

Question:

1. Calculate the break-even point in hours for the firm as a whole, using the weighted average contribution margin method (i.e., composite method).

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