Jemima's Casuals sells high - class ladies outfits . It has an outlet in Dixie Value Mall . Its marketing policy is to sell every outfit for a fixed price of The normal mark- up is 50 % of cost , so selling price is 150 % of cost . The fixed costs consist of rent , salaries , etc. and are $ 5,000 per month . The break - even point in sales dollars is \$75. $ 5,000 $ 10,000 $ 3,000 $ 20,000 $ 15,000