Multiple-Level Break-Even Analysis Nielsen Associates provides marketing services for a number of small manufacturing firms. Nielsen receives a commission of 10 percent of sales. Operating costs are as follows:

Unit-level costs	$0.02 per sales dollar
Sales-level costs	$300 per sales order
Customer-level costs	$600 per customer per year
Facility-level costs	$60,000 per year

(a) Determine the minimum order size in sales dollars for Nielsen to break even on an order. $Answer

(b) Assuming an average customer places five orders per year, determine the minimum annual sales required to break even on a customer. $Answer

(c) What is the average order size in (b)? $Answer

(d) Assuming Nielsen currently serves 100 customers, with each placing an average of five orders per year, determine the minimum annual sales required to break even. $Answer

(e) What is the average order size in (d)? $Answer