Answer: $273,000
| Contribution margin per unit | |||
| Sales per unit | $21 | per unit | |
| Less: | Variable cost per unit | $7 | per unit |
| Contribution margin | $14 | per unit | |
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| Contribution margin ratio | |||||
| Contribution margin per unt | / | Sales per unit | = | Contribution margin ratio | |
| $14 | / | $21 | = | 66.66666667% | |
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| Break-even sales in dollars | |||||
| Numerator: | / | Denominator | = | Break-Even sales | |
| Fixed costs | / | Contribution margin ratio | = | Break-Even sales | |
| $182,000 | / | 66.666667% | = | $273,000 | |
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