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1) Breakeven Point in Units = fixed costs (Sales price per unit-variable cost per unit) 2) The basic ROI formula is: Net Profit Total Investment

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1) Breakeven Point in Units = fixed costs (Sales price per unit-variable cost per unit) 2) The basic ROI formula is: Net Profit Total Investment X 100 = ROI. 3) Turnover rate = Cost of goods sold/average inventory 1) A factory has fixed overhead costs of $1,900,000. and fixed selling overhead costs of $120,000. The factory has variable manufacture costs per unit $11,000 and variable selling costs of $4000. The factory sells the furniture for $29,500. What is the break- even point? 2) A car manufacture has fixed costs of $300 million and a variable cost of 13,000 per unit. The cars cost $23500. What is the break-even point

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