5.5 Break-even analysis: แบบฝึกหัด

In the provided break-even chart, what does point X represent?

What is calculated by subtracting the variable cost per unit from the selling price per unit?

What is the likely effect on a firm's break-even point if its rent (a fixed cost) increases, while the selling price and variable costs remain unchanged?

Which of the following best defines the term contribution per unit?

A firm has a current level of output of \(500\) units and its break-even point is \(350\) units. What is its margin of safety in units?

A software company develops an app. The fixed development and server costs are \$10,000 per year. The variable cost per download (processing fees) is \$1. The app is sold for \$5.

(a) Calculate the break-even quantity. [1]
(b) If the price is increased to \$6 and variable costs remain the same, calculate the new break-even quantity. [2]
(c) State the impact of the price increase on the break-even point. [1]