HP 12C#ABA hp 12c_solutions handbook_English_E.pdf - Page 54

Profit, Break-Even Point, Fixed Costs, Variable, Costs

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$ Loss Sales Revenue Total Profit Costs Variable Costs Break-Even Point Fixed Costs The variables are: fixed costs (F), Sales price per unit (P), variable cost per unit (V), number of units sold (U), and gross profit (GP). One can readily evaluate GP, U or P given the four other variables. To calculate the break-even volume, simply let the gross profit equal zero and calculate the number of units sold (U). To calculate the break-even volume: 1. Key in the fixed costs and press . 2. Key in the unit price and press . 3. Key in the variable cost per unit and press . 4. Press to calculate the break-even volume. To calculate the gross profit at a given volume: 1. Key in the unit price and press . 2. Key in the variable cost per unit and press . 3. Key in the number of units sold and press . 4. Key in the fixed cost and press to calculate the gross profit. 53

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53
The variables are: fixed costs (
F
), Sales price per unit (
P
), variable cost
per unit (
V
), number of units sold (
U
), and gross profit (
GP
). One can
readily evaluate
GP
,
U
or
P
given the four other variables. To calculate the
break-even volume, simply let the gross profit equal zero and calculate the
number of units sold (
U
).
To calculate the break-even volume:
1.
Key in the fixed costs and press
2.
Key in the unit price and press
3.
Key in the variable cost per unit and press
.
4.
Press
to calculate the break-even volume.
To calculate the gross profit at a given volume:
1.
Key in the unit price and press
2.
Key in the variable cost per unit and press
.
3.
Key in the number of units sold and press
.
4.
Key in the fixed cost and press
to calculate the gross profit.
$
Profit
Sales Revenue
Total Costs
Break-Even Point
Fixed Costs
Variable
Costs
Loss