CVP with Activity$-$Based Costing

Busy$-$Bee Baking Company produces a variety of breads. The average price of a loaf of bread is $$1.$ Costs are as followsi

$\backslash$table$[[$Cost Driver,$\backslash$table$[[$Unit Variable$],[$Cost$]],\backslash$table$[[$Level of Cost$],[$Driver$]]],[$Units sold,$$0\mathrm{.}66,-],[$Setups$,$$$302,140],[$Maintenance hours,$$13,2,590],[$Other data:,,$],[$Total fixed costs $($traditional$),$$$140,828,],[$Total fixed costs $($ABC$),64,878,]]$

Required:

Compute the break$-$even point in units using conventional analysis.

$q,$ units

Compute the break$-$even point in units using activity$-$based analysis.

$q,$ units example, $50\mathrm{.}3$ units rounds to $51).$

$$ units