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Answer:
the selling is missing, so I looked for similar questions and found that the selling price per swimsuit and its accessory is $85. total variable costs: raw materials $15 labor costs $8 commissions $2 total $25 total fixed costs: utilities $50,000 rent $96,000 salaries $150,000 taxes $30,000 total $326,000 contribution margin per swimsuit and accessory =$85 - $25 = $60 break even point in units = $326,000 / $60 = 5,433.33 ≈ 5,434 units break even point in $ = 5,434 x $85 = $461,890
Explanation: