商业财务第 1117 / 1605 题
A contractor has fixed costs of $90,000 per year. His contribution margin (price minus variable cost) is 30% of revenue. What annual revenue does he need to break even?
a.$300,000
b.$27,000
c.$117,000
d.$270,000
解析
Break-even revenue = fixed costs / contribution margin ratio = $90,000 / 0.30 = $300,000. At $300,000 revenue, the 30% contribution margin ($90,000) exactly covers fixed costs, leaving zero profit.
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