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Juniper Corp. makes three models of insulated thermos. Juniper has $314,000 in total revenue and total variable costs of $207,240. Its sales mix is given

Juniper Corp. makes three models of insulated thermos. Juniper has $314,000 in total revenue and total variable costs of $207,240. Its sales mix is given below:

Percentage of total sales
Thermos A 26 %
Thermos B 49
Thermos C 25

Required:

1. Calculate the (overall) weighted-average contribution margin ratio.

2. Determine the total sales revenue Juniper needs to break even if fixed costs are $62,730.

3. Determine the total sales revenue needed to generate a profit of $79,900.

4. Determine the sales revenue from each product needed to generate a profit of $79,900.

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Weighted Average CM Ratio % Break-Even Point Target Sales Thermos A Thermos B Thermos C

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