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At Kayaks-For-Fun, the weighted average contribution margin per unit of $300 is $300 = ($400 60 percent) + ($150 40 percent) We can now determine the break-even point in units by using the following formula: Break-even point in units=(Total fixed costs + Target profit) / Weighted average contribution margin per unit Break-even point in units=($24,000+$0) / $300=80 total kayaks Kayaks-For-Fun must sell 48 River models (= 60 percent 80 units) and 32 Sea models (= 40 percent 80 units) to break even

Partial Hospitalization Program (PHP): Our PHP option is a structured yet flexible program designed for individuals transitioning from inpatient care or those who need a higher level of support

Thats a normal part of a consultation

Pregnancy and breastfeeding only under medical supervision