What is the concept of the relevant range?

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What is the Break-Even Point?

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After the break-even point, each unit sold will increase net income by what amount?

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What is the formula to calculate Break-Even Volume?

What is the formula to calculate the Desire Profit Volume?

What type of cost behavior (fixed, variable, or mixed) is displayed in each of the following?

Volume	6000	8000
Cost	$14,000	$18,667

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Volume	1500	2000
Cost	$8,000	$9,000

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Volume	9000	10,000
Cost	$20,000	$20,000

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Compute the Operating Leverage for the following company:

Sales $100,000

Variable Costs (40,000)

Contribution Margin 60,000

Fixed Costs (10,000)

Income from Operations $50,000

Annie Corp.s sales increase from $900,000 to $1,000,000. What is the percentage change in sales?

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Alpha Inc. produces a product that has a variable cost of $5/unit. The companys fixed costs are $20,000. The product sells for $10/unit. The company would like to earn a $15,000 profit.

What is the Break-Even point for Alpha, Inc. in units?

What are the units required to achieve the desired profit?