Break-even analysis

Given the following information:

Acctng price Variable Fixed Depreciation

A 6,270 _______ $57 $103,000 $24,000

B 730 $950 ______ $496,000 $98,000

C 1,970 $21 $14 $4,900 _______

D 1,970 $21 $8 ________ $12,000

A. Calculate the missing information for each of the above projects.

B. Note that Projects C and D share the same accounting break-even. If sales are above the break-even point, which project would you prefer? Explain Why.

C. Calculate the cash break-even for each of the above projects. What do the differences in accounting and cash break-even tell you about the four projects?