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MacCloud Industries has two divisionsStandard and Premium. Each division has hundreds of different types of tennis racquets and tennis products. The following information is available:

MacCloud Industries has two divisionsStandard and Premium. Each division has hundreds of different types of tennis racquets and tennis products. The following information is available:

Standard Division Premium Division Total
Sales $400,000 $600,000 $1,000,000
Variable costs 280,000 360,000
Contribution margin $120,000 $240,000
Total fixed costs $300,000

What is the break-even point in dollars?

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