Mario Jimenez Sells Electrical Supplies

Multiple Choice

Mario Jimenez sells electrical supplies.His annual sales equal $450,000.His total fixed costs annually equal $75,000.The cost of goods sold annually is $335,000.Mario works an average of 240 days a year and 8 hours each day.Mario makes an average of five sales calls per day.Mario's break-even volume per hour is approximately:

A) $119.00
B) $153.00
C) $171.00
D) $256.00
E) $392.00