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Answer :
Average fixed cost per paper rises from $17 per paper to $23.33 per paper.Marginal cost per paper changes.
Average fixed cost per paper is calculated by dividing the fixed costs (rental and labour obligations) by the number of papers produced. Initially, with 1,000,000 papers and fixed costs of $1,700,000, the average fixed cost per paper is $17. However, when sales fall to 800,000 papers, the fixed costs remain the same, resulting in an average fixed cost per paper of $23.33.
To break even, the minimum amount that must be charged per paper should cover all the costs. Initially, the minimum amount required to break even is calculated by dividing the total costs (fixed and variable) by the number of papers produced. With 1,000,000 papers and total costs of $2,700,000, the minimum amount to break even is $0.27 per paper. However, with a decrease in sales to 800,000 papers, the total costs remain the same, resulting in a higher minimum amount of $0.33 per paper required to break even.
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