| #2 |
| A | B | C | D | E | F | ||||
| Special Products Co. Break-Even Analysis | |||||||||
| Data | Results | ||||||||
| Unit Revenue = | $900 | Total Revenue = | $270,000 | ||||||
| Fixed Cost = | $50,000 | Total Fixed Cost = | $50,000 | ||||||
| Marginal Cost = | $400 | Total Variable Cost = | $120,000 | ||||||
| Sales Forecast = | 300 | Profit (Loss) = | $100,000 | ||||||
| Production Quantity = | 300 | Break-Even Point = | 100 | ||||||