15-11-3

Break-Even Point

IExample 2

What is the break-even point sales amount ([SBE]) and sales quantity ([QBE]) to attain a profit ratio ([r%]) of 40%?

For this example, use the [Format] tab to change the [Profit Amount/Ratio] setting to “Ratio (r%)” or tap “PRF” in the status bar to change it to “r%”.

Calculation Formulas

S Profit (Profit Amount/Ratio Setting: Amount (PRF))

QBE =

FC + PRF

PRC VCU

SBE = FC + PRF PRC

PRC VCU

S Profit Ratio (Profit Amount/Ratio Setting: Ratio (r%))

QBE =

 

FC

 

 

 

r%

 

 

PRC 1–

VCU

100

 

 

 

 

SBE =

 

FC

 

PRC

 

r%

 

PRC 1–

VCU

100

 

 

 

 

20060301