What is meant by the term "break-even point" and how is it computed in a single versus a multi-product environment?


The "break-even point" is the level of sales at which net operating income is equal to zero. This will occur when the contribution margin is equal to fixed costs.

To compute the break-even point in units in a single product environment, divide total fixed costs by the contribution margin per unit. In a multi-product environment, divide total fixed costs by the weighted-average contribution margin per unit.

Business

You might also like to view...

The Internet is completely dependent on distance

Indicate whether the statement is true or false

Business

A computer network within a building, or a campus of adjacent buildings, is called a(n) _____, or LAN.

Fill in the blank(s) with the appropriate word(s).

Business

During the year, Velasco produced 71,220 units of product. Calculate the unit product cost. (Round your answer to the nearest cent.)

Velasco Productions has provided the following information for the year:

A) $7.92
B) $6.77
C) $7.78
D) $8.66

Business

What are the three things that contribute to the level of trust one negotiator may have for another?

What will be an ideal response?

Business