las operaciones si estos cambios se llevan a cabo. Problem #2: Teri Hall has recently opened Sheer Elegance, Inc., a store specializing in fashionable stockings. Ms. Hall has just completed a course in managerial accounting, and she believes that she can apply certain aspects of the course to her business. She is particularly interested in adopting the cost-volume-profit (CVP) approach to decision making. Thus, she has prepared the following analysis: Sales price per pair of stocking.... $2.00 Variable expenso per pair of stockings.. 0.80 $1.20 Fixed expenses per year: Building rental.. Equipment depreciation.... 3,000 15000 $60,000 Total fixed expenses 1. How many pairs of stockings must be sold to break even? What does this represent in 2. Prepare a CVP graph for the store from a zero level of activity up to 90,000 pairs of 3. How many pairs of stockings must be sold to earn a $9,000 target net income for the first 4. Ms. Hall now has one full-time and one part-time salesperson working in the store. It total dollar sales? stockings sold each year. Indicate the break-even point on the graph. year? will cost her an additional $8,000 per year to convert the part-time position to a full-time position. Ms. Hall belives that the change would bring in an additional $20,000 in sales each year. Should she convert the position? Use the incremental approach (do not prepare an income statement). BNM