concludes that a very aggressive sales increase alone brings her a small profit, but believes that the sales increase of $150,000 is very high. The profit resulting from that sales increase is probably not enough to justify the risk of that high an increase in the sales forecast.     If a sales increase of $40,000 or $50,000 would show that profit, she would be more comfortable increasing sales. She just isnt sure she can do as well as the most established womens clothing store in the mall in her first year. After all, the range of womens clothing sales per square foot per year is $200 to $250, and she used the $250 figure to project sales of $500,000 in the second year.     As a second thought, and even though she has no idea how to accomplish it, she wonders what would happen to profits if she reduced fixed costs by $50,000 per year (about one-quarter of the current total) and left the sales forecast at $400,000 and her gross profit at 38.2%.     Lets see what would happen.             Break-Even Sales Revenue Forecast for Antoinettes Dress Shop     Revision 2:   Reduce Fixed Costs by $50,000     Annual sales $400,000     Annual fixed costs   ($192,600 minus 50,000) 142,600     Gross profit 0.382     Break-even sales   ($142,600 divided by 0.382) 373,300     Sales over break-even   ($400,000 minus 373,300) 26,700     Profit