58
Breake
ven Calculations
Using break
e
v
en calculations
, y
ou can calculate fi
x
ed cost, v
a
ri-
ab
le cost per unit, unit pr
ice
, profi
t and quantity
.
V
ariab
les used in breake
ven calculations
V
ariab
le
Description
Default v
alue
FIXED
Fix
ed cost
0
V
ARIABLE
V
a
riab
le cost per unit
0
PRICE
Unit pr
ice
0
PR
OFIT
Profi
t
0
Q
U
ANTITY
Quantity
0
Basic operations
Ref
er to page 19 f
or basic v
a
riab
le oper
ations
.
1.
Press
s
to clear the displa
y.
• Mak
e sure the calculator is in NORMAL mode
.
2.
Select break
e
v
en calculations
b
y
pressing
$
.
•
T
o
end break
e
v
en calcula-
tions
, press
s
.
•
If y
ou press
s
dur
ing entr
y,
an
y entered v
alues will be
cleared.
3.
Enter the v
alues of an
y f
our kno
wn v
a
riab
les
.
4.
Mo
v
e
to the v
a
riab
le y
ou wish to calculate
, using the
z
and
i
k
e
y
s
, and press
@
to calculate
.
Calculating the breake
ven point
Y
our compan
y has de
v
eloped a ne
w product and plans to sell it
at a pr
ice of $120 per unit.
The v
a
riab
le cost per unit is $75.80
and the fi
x
ed costs total $15,000.
What is the break
e
v
en point
for this product?
Pr
ocedure
K
e
y
operation
Displa
y
Br
ing up the initial dis-
pla
y in NORMAL mode
.
s
000
FIXED=
000
3 Financial FunctionsCurrent.indd 58
06.7.10 8:38:57 PM
