If a state has a permit cost of $200 per year, has 12 reports due per year that each take 2 hrs to complete, the total fixed cost would be: $200 + 12 * 2 hrs * $25 / hr (to complete the reports) = $800 fixed cost $800 fixed cost / $15 margin per order = 53.3 orders 53.3 orders * 3 bottles per order * excise tax rate of .10 per bottle = $15.99 (slightly more than the margin on one order) This bumps it up to just above 54 orders and brings the total cost to $815.99