Sharp EL-738 operation manual Breakeven Calculations, Variables used in breakeven calculations

Breakeven Calculations

Using breakeven calculations, you can calculate fixed cost, vari- able cost per unit, unit price, profit and quantity.

Variables used in breakeven calculations

Variable	Description	Default value
FIXED	Fixed cost	0
VARIABLE	Variable cost per unit	0
PRICE	Unit price	0
PROFIT	Profit	0
QUANTITY	Quantity	0

Basic operations

Refer to page 19 for basic variable operations.

1.Press sto clear the display.

• Make sure the calculator is in NORMAL mode.

2. Select breakeven calculations	FIXED=
by pressing $.
• To end breakeven calcula-	000
tions, press s.

•If you press sduring entry, any entered values will be cleared.

3.Enter the values of any four known variables.

4.Move to the variable you wish to calculate, using the z and ikeys, and press @to calculate.

Calculating the breakeven point

Your company has developed a new product and plans to sell it at a price of $120 per unit. The variable cost per unit is $75.80 and the fixed costs total $15,000. What is the breakeven point for this product?

Procedure	Key operation	Display
Bring up the initial dis-	s	000
play in NORMAL mode.

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