Break-even calculations

Two of these formulas are correct for working out the break-even point. Which two

• Fixed Costs / Contribution Margin per unit

• Total Costs - Fixed Costs x variable costs per unit

• Fixed Costs / Sales price per unit - variable costs per unit

• Contribution Margin per unit / Fixed Costs

If the average variable costs £10, average selling price is £25 and fixed costs are £60,000, then what is the break-even output?

• 5000

• 7000

• 6000

• 4000

Fixed costs: = £30,000

Variable cost: = £200 per photo shoot

Forecast output (Sales): = 140 photo shoots

Selling price: = £1000 per photo shoot

What is the Total Contribution?

• £112 000

• £112 500

• £375

• £800

What is the break-even point in units for a company whose total fixed costs are £275,450; selling price per unit is £16; and variable cost per unit is £14.75?

• 220,360

• 150,300

• 183,633

• 225,120

We are going to manufacture Whats-Its. The Whats-It machine costs £4000.It also costs £5 for materials and labour for each Whats-It. We are planning to sell our Whats-Its for £12 each. How many Whats-Its must we sell in order to breakeven?

• 571.42

• 572

• 570. 63

• 571

What is the break-even point in units for a company whose total fixed costs are £275,450; selling price per unit is £16; and variable cost per unit is £14.75?

• 220,360

• 150,300

• 183,633

• 225,120

My total costs are £50,000 when selling 100 items. My fixed costs are £20,000. What must be the variable cost of one item? 

• £300
• £500
• £200
• Cannot be calculated

Baljeevans Burgers has sales of 250 units, a sales revenue of £26 500, total variable costs of £12 340 and total fixed costs of £4 600 (all annual figures).

Calculate the Total Contribution

• £56.64

• £14 160

• £14 410

• £566.40

Baljeevans Burgers has sales of 250 units, a sales revenue of £26 500, total variable costs of £12 340 and total fixed costs of £4 600 (all annual figures).

Calculate the Contribution per unit

• £56.64

• £14 160

• £14 410

• £566.40

Baljeevans Burgers has sales of 250 units, a sales revenue of £26 500, total variable costs of £12 340 and total fixed costs of £4 600 (all annual figures).

Calculate the Profit or Loss

• £9 560

• £95 600

• £662 5000

• £660 8060