SELLING VARIABLE ITEM PERCENT REVENUE PRICE COST BEANIES $ 13.33 10.00 25% SWEATSHIRT $ 26 67 20.00 25% CUPS $ 11.43 8.00 30% SCARF $ 15.00 12.00 20% Fixed Cost Description Cost Utility bills $ 2,500.00 Rent $ 4,000.00 Salaries (10 employees working in the kiosk $ 500.00 by 5 hours) Insurance $ 3,000.00 Total $ 10,000.00 Using a cost on the combo and the income from the combo determines the break-even point for each situation