all-For-Fun Company sells three products. Last year’s sales were $600,000 for parachutes, $800,000 for hang gliders, and $200,000 for bungee jumping harnesses. Variable costs were: parachutes, $400,000; hang gliders, $700,000; and bungee jumping harnesses, $100,000. Fixed costs were $240,000. Find (a) the break-even point in sales dollars and (b) the margin of safety.

conquest, inc. produces a special kind of light-weight, recreational vehicle that has a unique design. it allows the company to follow a cost-plus pricing strategy. it has $9,000,000 of average assets, and the desired profit is a 10% return on assets. assume all products produced are sold. additional data are as follows: sales volume 1000 units per year; variable costs $1000 per unit; fixed costs $4,000,000 per year; using the cost-plus pricing approach, what should be the sales price per unit?