The fixed cost of a company is $45,000 p.a. Variable Overheads are $15. per unit. Selling price is $25 per unit. Present sales are 20,000 units a year. Calculate the break-even point in sales and units.

Calculate the Break-even point for sales from the following data:

Sales .. $150,000.00

Fixed Overheads .. $20,000.00

Variable Cost (Prime Cost + Variable Overheads) $96,000.00

Calculate the break-even point sales and units from the following particulars:

Budgeted output100,000 units

Fixed Expenses$65,000.

Variable Cot Unit$20.00

Selling Cost per unit$30.00

From the following information calculate the break-even point:

Fixed overheads remain constant at $12,000

Variable overheads will rise steadily from zero to $12,000

Selling price is $1200 per ton

The tonnage produced and sold is 30 tons

Also calculate the effect of the following changes on the break-even point in each case:

If the selling price is increased by 20%

If the variable cost is decreased by 20

1.) Fixed overheads remain constant at $6,000

2.) Variable overheads will rise steadily from zero to $. 6,000

3.) Selling price is $600 per ton

4.) The tonnage produced and sold is 30 tons

Calculate the Break-even point considering the following points:

Effect of 20% increase in the selling price

Effect of 10% increase in fixed overheads

Effects of 20% decrease in variable cost

Effect of 10% increase in sales volume