Breakevee Analysis and Planning Fature Sales 1 0a BE Unita C

Breakevee Analysis and Planning Fature Sales 1 0a. BE Unita CM por Unit %2 200,000 units b. BE Dollara 200,000 Lx 36 17200,000 21 $600,000] ? $6 27 units 20 3. 32 24 25 36- Step 2 CM per UnitNo. of Units FC 30,000 $180 CM per Uni FC ??-i3.00 CM pet Unit Required on Remaining Unit. S2 $4 Requirsd contribution margin 57 53 Lese contributioe margin atrsady generated ( L·30,000] ] 16 Balance of CM to be gunersted Required CM per Un on Balance of Sales Balance Of CMTo Be Generated Remaining Sales Volume

Solution

4.

Remaining sales volume = 400000 - 30000 = 370000 units

Proof:
Required contribution margin		1290000
Less: Contribution margin already generated		180000
(30000 x $6)
Balance of CM to be generated		1110000
Required CM per Unit on Balance of Sales =	Balance of CM To Be Generated/ Remaining Sales Volume
	1110000/370000
	$3.00