85. Your Memory Lane creates custom art prints that use graphs and icons in a street scene to
commemorate special occasions. Suppose Your Memory Lane has priced its product at $350 per print.
Further, it has determined that the company’s fixed cost is $12,500, with an average variable costs per
print of $250. What is his fixed cost contribution per print?
86. Your Memory Lane produce custom-made art prints that include graphics and icons to celebrate life’s
special moments. For example, on his wedding anniversary David had an art print produced that
celebrated highlights of his ten years with his wife, Kathy. Suppose Your Memory Lane sells the
custom artwork for $500. It estimates its average variable costs to be $200 per unit produced. It figures
its fixed costs to be $900,000 per year. How many prints does it have to sell to break even?
87. Pet’s Eye View Digital Camera is a small, durable digital camera that pet owners can clip to their pets’
collars. A programmable timer takes pictures every few minutes, recording a photographic diary of the
pet’s day. The camera sells for $25. The average variable cost for each camera is $10 and the total
annual fixed costs for plant operation are $45,000. What is the break-even point in units?
88. Regency, Inc. makes disposable cap and gown sets for graduations. Each cap and gown set sells for
$15. The average variable cost for manufacturing 10 cap and gown sets is $100. Total fixed costs for
the year equal $65,000. Calculate the break-even point in units.