â€¢ The delivery price is based on long term contracts.
â€¢ The price of the supply of cardboard has increased due to a .15 fuel surcharge added to the cost.
â€¢ Carl has a fixed monthly cost of $257,000 and delivers 3.3 million packages in the same time for a price of$3.24.
â€¢ The variable cost of the previous package was a \$1.37.

â€¢ At what volume was the old break-even and what is the new break-even?
â€¢ In order to make the same profit how many more packages needs to be produced?