Example Given all the following costs for a consulting firm: C= RM2,024,000, cv = RM62/service hour, p = RM85.56/hour Maximum output = 160,000 hours/year Determine: a) Breakpoint in service hours and in % of capacity b) % reduction in BEP if Cf is 10% down; if co 10% down; if both 10% dow p is increased by 10%