Contribution margin per unit = 20 - 15 = 5
break even point = 80000 / 5
break even point = 16000 units
Contribution margin per unit = 20 - 15 = 5 Breakeven point = 80000 / 5 = 16000 units
breakeven point will decrease
breakeven point (units) = fixed costs/contribution contribution = selling price - variable costs per unit
Formula for Breakeven point: Breakeven point = Fixed Cost / Contribution margin ratio Contribution margin ratio = Sales / contribution margin Contribution margin = sales - variable cost
Toasters and lightbulbs.AnswerA resistor is an circuit component. So, while toasters and light bulbs have resistance, they are not resistors!
Fixed cost / (selling price - Variable cost per unit) --> Fixed cost ----------------------------------------------- (Selling Price - Variable Cost Per Unit)
In Jenness' experiment on conformity, the independent variable is the presence of others giving estimates of the number of beans in a bottle, while the dependent variable is the change in individual estimates after hearing others' estimates. The independent variable (presence of others) is manipulated to see its effect on the dependent variable (individual estimates).
Breakeven point = Fixed cost/Contribution margin Contribution margin = sales price - variable cost contribution margin = 20 - 7 = 13 Breakeven point = 173000/13 = 13307.7 units
breakeven = fixed cost / contribution margin ratiocontribution margin ratio = sales - variable cost / sales
To illustrate the relationship between one or more dependent variables and a variable (often an independent variable).
Fixed cost = 300000 Contribution margin ratio = (sales - variable cost) / sales Contribution margin ratio = (10 - 7 ) / 10 Contribution margin ratio = .3 breakeven point = 300000 / .3 = 1000000
1. Breakeven point = fixed cost/ contribution margin ratio contribution margin ratio: (sales - variable cost)/sales Sales = 20000 * 40 = 800000 Less: Variable cost = 20000 * 10 = 200000 Contribution margin = 600000 Contribution margin ratio = 600000/800000 = .75 Breakeven point in dollars = 120000/.75 = $160000 breakeven point in units = 160000 / 40 = 4000