Practice 1: We have multiple products and the CM Ratio for the business is 25%. The fixed selling costs are $90,000 per year, and the fixed administrative costs are $50,000 per year. a. How much sales (in dollars) do we need to break-even? Answer: D is b. How much sales (in dollars) do we need to make a profit of $100,000? Answer: ack c. We decide to put our products on sale. This will lower our CM Ratio to 20%. Now how much sales in dollars) do we need to make a profit of $100,000