Sharp EL738C EL-738 Operation Manual - Page 59

Breakeven Calculations

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Breakeven Calculations Using breakeven calculations, you can calculate fixed cost, variable cost per unit, unit price, profit and quantity. Variables used in breakeven calculations Variable FIXED VARIABLE PRICE PROFIT QUANTITY Description Fixed cost Variable cost per unit Unit price Profit Quantity Default value 0 0 0 0 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 calculations, press s. FIXED= 000 • 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 fixed costs total $15,000. What is the breakeven point for this product? Procedure Key operation Bring up the initial dis- s play in NORMAL mode. Display 000 58

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58
Breakeven Calculations
Using breakeven calculations, you can calculate fixed cost, vari-
able cost per unit, unit price, profit 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
Profit
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 fixed 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