An organisation manufactures and sells a single product, the G. It has produced the following budget for the coming year: If inventory levels are negligible, what is the breakeven point in units?
A、13,634
B、13,750
C、17,500
D、28,000
A、13,634
B、13,750
C、17,500
D、28,000
【参考答案及解析】
Contribution: $5,000,000 – ($1,400,000 + $400,000) = $3,200,000 For 20,000 units, that is a contribution of $160 per unit Fixed costs amount to $1,600,000 + $1,200,000 = $2,800,000 BEP units = FC/Unit contribution i.e. $2,800,000/$160 = 17,500
Contribution: $5,000,000 – ($1,400,000 + $400,000) = $3,200,000 For 20,000 units, that is a contribution of $160 per unit Fixed costs amount to $1,600,000 + $1,200,000 = $2,800,000 BEP units = FC/Unit contribution i.e. $2,800,000/$160 = 17,500