Jake sells kites for $15 each. The variable cost of each kite is $11 and the fixed costs of operating the little business is $300 per month. Jake is thinking of paying an extra $2 dollars per kite on an improved material from a relatively unknown overseas supplier and thinks he can then sell the kits for $20, if the fixed cost stay the same ($300 per month), what will the new break even amount of kites be per month (10 marks)