
$
Loss
| 
 | Revenue | Profit | |
| Sales | 
 | ||
| Total | Costs | ||
| 
 | |||
| 
 | 
 | 
Fixed Costs
Variable
Costs
The variables are: fixed costs (F), Sales price per unit (P), variable cost per unit (V), number of units sold (U), and gross profit (GP). One can readily evaluate GP, U or P given the four other variables. To calculate the 
To calculate the 
1.Key in the fixed costs and press  .
.
2.Key in the unit price and press  .
.
3.Key in the variable cost per unit and press  .
.
4.Press  to calculate the
 to calculate the 
To calculate the gross profit at a given volume:
1.Key in the unit price and press  .
.
2.Key in the variable cost per unit and press  .
.
3.Key in the number of units sold and press  .
.
4.Key in the fixed cost and press  to calculate the gross profit.
 to calculate the gross profit.
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