Elise and her friend Eloi developed an online car repair training course and sell it for \( \$ 68.50 \) per course. The contribution margin per course is \( \$ 23.00 \) and to break-even they need to have a total revenue of \( \$ 137,000.00 \) per annum. a. What is the break-even volume? Round up to the next whole number

To find the break-even volume, use the formula: \[ \text{Break-even Volume} = \frac{\text{Total Revenue}}{\text{Price per Course}} \] We know the total revenue to break even is \( \$ 137,000 \) and the price per course is \( \$ 68.50 \). \[ \text{Break-even Volume} = \frac{137,000}{68.50} \approx 2,000 \] Therefore, the break-even volume is \( 2,000 \) courses. Since we only round up to the next whole number if there were any decimals, in this case, it remains \( 2,000 \). So Elise and Eloi will need to sell **2,000 courses** to break even!