Break even point

fixed cost =95000

year            sales            profit

2009         500000         40000

2010         700000         65000

with the above information can we find out the break even point in units how can we calculate

i can calculate in rs. can anyone tell me how can we calculate in points?

Replies (6)
  Sales Profit
     
2010  700,000.00  65,000.00
2009  500,000.00  40,000.00
Dif. in sales/profit  200,000.00  25,000.00
     
Profit Per Unit= 200000/25000           8.00  
     
No. of unit sold 2009= 40000/8 5000  
No. of unit sold 2010= 65000/8 8125  
     
     
Fixed Cost per unit 2009=95000/5000          19.00  
Contribution 2009= FC + Profit = 19+8          27.00  
BEP 2009= FC/Contribution= 95000/27      3,518.52  
     
Fixed Cost per unit 2010=95000/8125          11.69  
Contribution 2010= FC + Profit = 10.69+8          19.69  
BEP 2010= FC/Contribution= 95000/19.69      4,824.22  
   
     
       
       
       
       
       

correct me if i am wrong.

hello devi,

A) DIFFERENCE IN SALES YEAR 2009 & 2010 = RS 2,00,000/- (7,00,000 - 5,00,000)

B) DIFFERENCE IN PROFIT YEAR 2009 & 2010 = RS  25,000/-  (65,000 - 40,000)

C)THEREFORE PROFIT PER UNIT = 2,00,000 / 25,000 = RS 8.00 PER UNIT.

D) NO.OF UNITS FOR THE YEAR 2009 BASED ON PROFIT = 40000/ 8 P.UNIT = 5,000/- UNITS.

E) NO.OF UNITS FOR THE YEAR 2010 BASED ON PROFIT = 65000/ 8 P.UNIT = 8,125/- UNITS.

CONCLUSION;

1) NO.OF UNITS FOR THE YEAR 2009 FOR BREAK EVEN POINT = FIXED COST/ CONTRIBUTION P.UNIT

i.e  95,000/ 27 PER UNIT = 3,518.52 UNITS ( RS 8 PROFIT P.UNIT + RS 19.0 FIXED COST P.UNIT  i.e,,

95,000/ 5000units = 19.00)

2) NO.OF UNITS FOR THE YEAR 2010 FOR BREAK EVEN POINT = 95000/ 19.70 P.UNIT = 4,822.33/- UNITS.

i.e RS 8 PROFIT P.UNIT + 11.70 FIXED COST P.UNIT I.E 95000/ 8125 UNITS = 11.70)

HELLO,

MR. MD RAFI GIII , SHE ASKED TO CALCULATE IN UNITS & NOT IN VALUES GIIIII.

Gr8 job gvgr123, keep it up!

U don't have any friends in cci, I have send request, pl accept.

hello.

MR.M.D RAFI GIIIIIII 

SORRY GIIIIIIIIIIIII

I WANT TO BE ALONE FOREVER

PLZ DONT GET HEARTED BY MY WORDS.

@ gvgr123

I have not dishearted by your words, I always think positive.

Anyway thanks for your reply.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
21 August 2026
Finance Manager

Resollect Technologies Pvt Ltd

Mumbai

CA

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details