Swanson Company has two divisions; Sporting Goods and Sports Gear. The sales mix is 65% for Sporting Goods and 35% for Sports Gear. Swanson incurs $6,660,000 in fixed costs. The contribution margin ratio for Sporting Goods is 30%, while for Sports Gear it is 50%. home / study / business / accounting / questions and answers / the break-even point in dollars is a. $2,464,200. ... Question The break-even point in dollars is a. $2,464,200. b. $15,488,373. c. $16,650,000. d. $18,000,000.