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G719GARCIA,PAULOMIGUEL

TheMajesticBlindCo.sellsitsfinishedproductforanaverageof$35perunit
with
a variable cost per unit of $21. The company has fixed operating costs of
$1,050,000.

(a) Calculatethefirmsoperatingbreakevenpointinunits.
(b) Calculatethefirmsoperatingbreakevenpointindollars.
(c) Using 100,000 units as a base, what is the firms degree of operating
leverage?

Answers:
FC $1,050,000
Q 75,000 units
P VC $35 $21
(a)

FC $1, 050,000
D $2,625,000
(1 TVC/TR) (1 $21/35)
(b)

Q(P VC)
DOLatbasesaleslevelof100,000units.
Q(P VC) FC
(c)

100,000($35 $21)

100,000($35 21) $1,050,000
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