A: Breakeven problem: What is the breakeven volume when the fixed costs are $60 , 000 and the (a) Price = $10 and the variable cost = $5 (b) Price = $20 and the variable cost = $10 (c) Price = $5 and the variable cost = $4 (d) Price = $15 and the variable cost = $12 B: Soaps sell for $2.00 each. Variable costs are $1.75 each, and fixed costs are $2 , 500 . How many units does it take to break even? (a) 5,000 units (b) 10,000 units (c) 2,500 units (d) 1,500 units (e) 2,367 units PRESENT AND FUTURE VALUE OF MONEY Present Value of money = Future Value of money / ( 1 + i ) n Future Value of money = Present Value of money ? ( 1 + i ) n (Where " i " is interest or discount rate and " n " is the number of periods) C: What is the future value of $100 in four years if the interest rate is 5% ? (a) $1120.10 (b) $125.50 (c) $121.55 (d) $128.11 D: What is the approximate present value of $126.25 in four years if the discount rate is 6% ? (a) $96.00 (b) $98.00 (c) $100.00 (d) $102.00