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What is the break-even point for the new line of smart cushions if the retail price is $69.95? Please the the attached excel sheet for more information.

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What is the break-even point for the new line of smart cushions if the retail price is $69.95? Please the the attached excel sheet for more information.

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You need to separate fixed expenses from variable expenses. On your sheet, I highlighted the fixed expenses in light red. Your fixed expenses for 2013 are 247,835. Your variable expenses are 1,299394 - 247835 = 1,051,559. We need to make a few assumptions with your sheet. We need to assume that equipment rental is variable and will change as production changes. If not, ...

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