The variable cost per gift basket is $3, fixed costs are $4,070 per month, and the selling price of a basket is $8. How many baskets must be produced and sold in a month to earn pretax earnings of $980?

Baskets

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The Blue Heritage Centre (a not-for-profit organization providing language and arts and crafts programs for children) received a lump-sum grant from the City of Moncton of $414,452 this year. The fixed costs of the Centre are expected to be $218,000. The average variable cost per child visit is expected to be $6.25, and the average fee collected per child visit is $4.21.What is the breakeven volume in patient visits? (Round answers to 0 decimal places, e.g. 5,125.)

Child Visits