Break-Even Point Author(s): Satya Prakash Singh and Jayant V. Deshpande Source: Economic and Political Weekly‚ Vol. 17‚ No. 48 (Nov. 27‚ 1982)‚ pp. M123+M125+M127M128 Published by: Economic and Political Weekly Stable URL: http://www.jstor.org/stable/4371597 . Accessed: 01/04/2014 04:34 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use‚ available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that
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Calculation of contribution margin per unit & machine-hour for MD Widgets. MD Widgets manufactures three different product lines‚ Model X‚ Model Y‚ and Model Z. Considerable market demand exists for all models. The following per unit data apply: Model X Model Y Model Z Selling price $80 $90 $100 Direct materials $30 30 30 Direct labor ($10/hour) $15 15 20 Variable support costs $5
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suggests that the enthalpy change of a reaction must be equal to the sum of the enthalpy changes of the related reactions which lead to the original reactions. The following are the reactions at the lab; 1) NaOH ( s) NaOH (aq) 2) NaOH (aq) + HCl (aq) NaCl (aq) + H2O (l) 3) NaOH (s) + HCl (aq) NaCl (aq) + H2O (l) As explained before‚ Hess’s Law states that the enthalpy change of reaction three (ΔH3) should be equal to the sum of the enthalpy changes of the first two reactions ( ΔH1 + ΔH2
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1. a.) Contribution per CD unit: Unit Selling Variable Costs $9.00 1.25 - .35 1.00 = $6.40 $6.40 b.) Break-even volume in CD units and dollars: ($275‚000 + 250‚000) / 6.40 = 82‚032 units 82‚032 * $9.00 = $738‚288 to break even c.) Net profit if 1 million CD’s sold: 1‚000‚000 * 6.40 = 6‚400‚000 6‚400‚000 525‚000 = $5‚875‚000 d.) Necessary
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Break even analysis is an important part in production management and decision making. In this assignment‚ the key elements of the break-even analysis will be discussed. The key elements of break-even analysis are fixed cost‚ variable cost‚ total revenue‚ break-even point and margin of safety. Although break-even analysis is very useful‚ it has disadvantages. Break-even analysis is based on the production cost of the company which includes the fixed cost and variable cost. Then the total cost of
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What is contribution margin? In cost-volume-profit analysis of managerial accounting contribution margin is a very concept. The evaluation of contribution margin for any product is quite easy yet its usage is wide and when applied with various other metrics of CVP analysis such as PV Ratio‚ Break Even Point‚ variable cost‚ fixed cost‚ etc it helps to take major production decisions relating to volume of production and sales‚ and profitability of such levels of sales or production. Step 1:
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Introduction: Break-even analysis is a technique widely used by production management and management accountants. It is based on categorizing production costs between those which are "variable" (costs that change when the production output changes) and those that are "fixed" (costs not directly related to the volume of production). Total variable and fixed costs are compared with sales revenue in order to determine the level of sales volume‚ sales value or production at which the business makes
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Chapter 7 - [ cost – volume – profit Analysis leverage ] Cost – Volume – profit Analysis {or Break ever analysis ) The break even point (BEP) man be defined as that level of sales at which total revenue in equal to total costs x the co will make no profit x also will have no loss. The volume of sales corresponding to BEP is known as break even output . If the co producer & sells less than the BE output it would in an a loss &if it producer &sells more than the BE output it
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This opinion is subject to revision before publication in the Pacific Reporter. IN THE UTAH COURT OF APPEALS ----ooOoo---Layne D. Hess‚ an individual‚ Plaintiff‚ Appellant‚ and Cross-appellee‚ v. Jody Johnston‚ an individual‚ Defendant‚ Appellee‚ and Cross-appellant. ) ) ) ) ) ) ) ) ) ) ) OPINION (For Official Publication) Case No. 20060497-CA F I L E D (June 21‚ 2007) 2007 UT App 213 ----Third District‚ Salt Lake Department‚ 050919801 The Honorable J. Dennis Frederick Attorneys: Paxton R.
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required to be 1:100 for Table 1: Calculation for Mass of Magnesium Sulfate and Water Required Moles (mol) Required Mass (g) 0.025 2.5 Calculation 2: Required Masses for Reaction The ratio of and is required to be 1:93 for ‚ because there are already 7 moles of water within Table 2: Calculation for Mass of and Required Moles (mol) Required Mass (g) 0.025 2.325 Observation: Table 3: Raw Qualitative Data from the Experiment Reaction 1: Solution of MgSO4(s) Mass of water
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