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question for my marketing class?

Chambers Company has collected estimates for conducting a breakeven analysis for a new product. Variable costs are $7 per unit. The additional plant will cost $48,000.

The new product will be charged $18,000 a year for its share of general overhead.

Advertising expenditures will be $80,000 and $50,000 will be spent on distribution.

1. If the product sells for $12, what is the breakeven point in units?

2. What is the breakeven point in dollar sales volume?

1 Answer

Relevance
  • ib
    Lv 4
    1 decade ago
    Favorite Answer

    Suppose x is the number of units need to be sold to break even.

    So the total cost::

    7x + 48000 + 18000 + 80000 + 50000

    = 7x + 196000

    To break even: the total cost should be equal to the product of sell price per item and number of items

    7x + 196000 = 12x

    5x = 196000

    x = 196000/5

    x = 39200

    So 39200 units needs to be sold at $12 per unit to break even

    Therefore the breakeven point in dollar sales volume =

    7*39200 + 196000 = 470400

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