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To find the breakeven point, first calculate what fixed costs are. Based on the information given, fixed costs must be $50,000 ($500,000 revenue ? $300,000 variable costs ? $150,000 pretax profit). If the company reduces fixed costs by 20%, fixed costs will be $40,000 ($50,000 × 80%). The contribution margin given the stated changes will be $250,000 [($500,000 × 110%) ? $300,000] The contribution margin ratio is 45.45% ($250,000 ÷ $550,000). The formula for breakeven sales revenue is: Fixed Costs / Contribution Margin Ratio. $40,000 / 45.45% = $88,000 breakeven sales revenue.
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