A company manufactures and sells a single product with a variable cost per unit of $36. It has a contribution ratio of 25%. The company has weekly fixed costs of $18,000. What is the weekly breakeven point, in units?
A、1,500
B、1,600
C、1,800
D、2,000
A、1,500
B、1,600
C、1,800
D、2,000
【参考答案及解析】
Selling price per unit ($36/0.75) = $48 Contribution per unit $48 – $36 = $42 Fixed costs $18,000 Therefore, breakeven point (units) is $18,000/$12 = 1,500
Selling price per unit ($36/0.75) = $48 Contribution per unit $48 – $36 = $42 Fixed costs $18,000 Therefore, breakeven point (units) is $18,000/$12 = 1,500