58
Breakeven Calculations
Using breakeven calculations, you can calculate fi xed cost, vari-
able cost per unit, unit price, profi t 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
Profi t
0
QUANTITY
Quantity
0
Basic operations
Refer to page 19 for basic variable operations.
1.
Press
s
to clear the display.
• Make sure the calculator is in NORMAL mode.
2.
Select breakeven calculations
by pressing
$
.
• To end breakeven calcula-
tions, press
s
.
• If you press
s
during 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
i
keys, 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 fi xed costs total $15,000. What is the breakeven point
for this product?
Procedure
Key operation
Display
Bring up the initial dis-
play in NORMAL mode.
s
000
FIXED=
000
3 Financial FunctionsCurrent.indd 58
3 Financial FunctionsCurrent.indd 58
06.7.10 8:38:57 PM
06.7.10 8:38:57 PM