... percent of sales Fixed cost 6,200,000 14,000,000 5,400,000 16,000,000 5,000,000 18, 000,000 –121,000 –1,2 18, 000 +4 78, 000 +4 78, 000 +7 78, 000 +2,174,000 83 2,100,000 81 .25 2,000,000 80 1,900,000 – 788 ,000 ... 2,000,000 450,000 550,000 220,000 330,000 780 ,000 $13,600,000 11,152,000 2,000,000 450,000 –2,000 80 0 –1,200 4 48, 800 5 ,87 8,000 4 78, 000 3, 382 ,000 –2,0 18, 000 a Assumptions: Competing store causes ... terms of the breakeven level of revenue The variable cost of each plane is $8. 5 million, which is 54 .8 percent of the $15.5 million price Therefore, each dollar of sales increases pretax profits...