Answer:
$70,000,000.00
Step-by-step explanation:
The computation of the break even point in sales is shown below
= Fixed cost ÷ contribution margin ratio
where
Fixed cost is $35,000,000
And, the contribution margin is
= (Selling price - variable cost) ÷ (Selling price)
= ($800 - $400) ÷ $800
= $400 ÷ $800
= 50%
So, the break even point in sales is
= $35,000,000 ÷ 0.50
= $70,000,000.00