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A new company to produce state-of-the-art car stereo systems is being considered

ID: 2648838 • Letter: A

Question

A new company to produce state-of-the-art car stereo systems is being considered by Jagger Enterprises. The sales price would be set at 2.5 times the variable cost per unit; the VC/unit is estimated to be $2.50; and fixed costs are estimated at $220,000. What sales volume would be required in order to break even, i.e., to have an EBIT of zero for the stereo business?

a.

86,640 units

b.

58,667 units

c.

96,667 units

d.

10,080 units

e.

15,840 units

A new company to produce state-of-the-art car stereo systems is being considered by Jagger Enterprises. The sales price would be set at 2.5 times the variable cost per unit; the VC/unit is estimated to be $2.50; and fixed costs are estimated at $220,000. What sales volume would be required in order to break even, i.e., to have an EBIT of zero for the stereo business?

a.

86,640 units

b.

58,667 units

c.

96,667 units

d.

10,080 units

e.

15,840 units

Explanation / Answer

Break even point is hwere the total revneu is equal o the total cost. Let q be the breakeven quantity:

2.5(2.5) = sales price

Total revenue = price x quantity

total revenue =6.25x q

=6.25q

Total cost = variable cost +fixed cost

total cost = 2.5q+220000

total revenue= total cost

=6.25q = 2.5q+220000

3.75q=220000

q=58666.67

The break even quantity is 58666.67

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