Answer:
2. 36.000
Explanation:
Bath Towel Hand Towel Washcloth
Price Each Towel = $10 $5 $2.50
-Variable cost = $4 $2 $1.00
=Contribution Margin = $6 $3 $1.50
Sales Ratio = 4 : 3 : 2 = 9
Contribution per batch= $24 $9 $3 = $36
Fixed Cost = $324,000
Break-even Point (Batches) = Fixed Cost / Total Contribution per batch
Break-even Point (Batches) = $324,000 / $36 = 9000 Batches
Sale of Bath Towel at break even = 4 x 9,000 = 36,000 units