BPP ACCA Revision Kit pg 32 no 103

If the variable cost is 52% of sales then the contribution must be 48% of the sales.

ok understood however in the answer it says that: Sales rev of $1.5m total contr 45% x 1.5m = $675,000 it leaves a further $625,000 of fixed cost to cover. To achieve breakeven sales in excess of 1.5m need to be $625,000 / 0.48 = $1.302 So does this means that the question is asking the breakeven sales in excess ? as I could not understand what its after

The question asks for the total sales revenue in order to breakeven. Revenue of $1.5 millions will result in a contribution of $675,000. The need a contribution of $1.3 million to break even so they need an extra $625,000 which means they need extra revenue (on top of the $1.5 million) of $1.302 million. So the total revenue needed is $2.802 million

ok thanks

You are welcome :-)