Old model New model Mau cu Nguoi mau moi $160,000,000 $900,000,000 $140,000,000 $800,000,000 $120,000,000 $700,000,000 $600,000,000 $100,000,000 TC TO $500,000.000 $80,000,000 -Sales $400,000 000 $00,000,000 -Sales $300,000,000 $40,000.000 $200,000,000 $20.000,000 $100,000,000 SO SO 400 800 1.200 1.600 2,000 2.400 2,800 3.200 3,600 4,000 400 800 1.200 1,600 2,000 2.400 2.800 3,200 3,600 4,000 Break-Even Point (units) = 2,000 Break-Even Point (S's) = $70,000,000 Break-Even Point (units) = 423 Break-Even Point (S's) = $84.615.385 Total Fixed Costs TFC - $50 000.000 Formulas: Total Fixed Costs TFC = $77 000.000 Formulas: Variable Cost per Unit VCU = $10.000 00 BEP (units) = TFC/(SPU-VCU) VCU = $18.000.00 SPU = $35.000.0D BEP (S's) = BEP (units) * SPU Variable Cost per Unit BEP (units) = TFC/(SPU-VCU) Sales Price per Unit Sales Price per Unit SPU = 3200.000.00 BEP ($'s) = BEP (units) * SPU