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In each of the following cases, calculate the accounting break-even and the cash

ID: 2736056 • Letter: I

Question

In each of the following cases, calculate the accounting break-even and the cash break-even points. Ignore any tax effects in calculating the cash break-even. (Do not round intermediate calculations. Round your answers to 2 decimal places, e.g., 32.16.)

    

In each of the following cases, calculate the accounting break-even and the cash break-even points. Ignore any tax effects in calculating the cash break-even. (Do not round intermediate calculations. Round your answers to 2 decimal places, e.g., 32.16.)

Explanation / Answer

Answer: Accounting Breakeven point:

QA = (FC + D)/(P – v)

Where

FC=Fixed costs

P=Price

V=Variable cost

Case 1:

QA=(9,060,000+3400000)/(3040-2455)

=21299.14

Case 2:

QA=(67000+240000)/(91-59)

=9593.75

Case 3:

QA=(2600+960)/(20-5)

=237.33

Cash Breakeven Point:

QC = FC/(P – v)

Case 1:

QC=(9,060,000)/(3040-2455)

=15487.18

Case 2:

QC=(67000)/(91-59)

=2093.75

Case 3:

QC=(2600)/(20-5)

=173.33

Case Accounting break-even Cash break-even 1 21299.14 15487.18 2 9593.75 2093.75 3 237.33 173.33
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