Lect01AnswerLinearandBEPeditedAna课程.pptVIP

* * * How do we obtain the last formula? * * * * * Solution a) Let x be the output (i.e. the number of boxes). TR = 8x TC = TVC + TFC = 3x+5,000 At BEP: TR = TC → 8x = 3x+5,000 → x = 1,000 Therefore, TC = TR = 8 X1,000 = 8,000. TP = TR – TC = 8x – (3x+5,000) = 5x – 5,000 When x = 800, TP= -￡1,000. 10,000 = 5x – 5,000 → x = 3,000 * * Finding BEP using contribution per unit (C/U) C/U is the amount of money that each unit is contributing to the fixed costs already incurred. More precisely: C/U = AR – AVC Then: