Question 943911
for each pair: selling price-cost=profit  $115-$28=$87/pair
To cover fixed costs of $15879 at $87/pair requires $15879/$87 pairs=183 pairs ANSWER 1 The shoe maker must make 183 pairs to break even 
At 4 employee days per pair, he needs (4 employee days/pair)(183 pairs)=732 employee days. At 250 days /year/employee, 732employee days/250 employee days/employee=2.928=3 ANSWER The shoe maker would have to hire 3 employees to make 183 pairs of shoes per year to break even.