1. Lesson 15-2 Determining Breakeven
12/3/2018
LESSON 15-2
Determining Breakeven
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2. CALCULATING THE BREAKEVEN POINT
Lesson 15-2
12/3/2018
CALCULATING THE BREAKEVEN POINT
page 451
Net Sales
Contribution Margin
Contribution Margin Rate ÷ =
$27,000.00 ÷ =
.15 or 15%
$180,000.00
Contribution Margin Rate
Total Fixed Costs
Sales Dollar Breakeven Point ÷ =
$21,000.00 ÷ =
$140,000.00
.15 or 15%
Unit Sales Price
Sales Dollar Breakeven Point
Unit Sales Breakeven Point ÷ =
$140,000.00 ÷ =
28,000 units
$5.00
LESSON 15-2
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3. CALCULATING BREAKEVEN POINT FOR NEW PRODUCTS
Lesson 15-2
12/3/2018
CALCULATING BREAKEVEN POINT FOR NEW PRODUCTS
page 452
Variable Cost per Unit
Unit Sales Price
Contribution Margin per Unit – =
$18.00 – =
$6.00
$12.00
Contribution Margin per Unit
Total Fixed Costs
Unit Sales Breakeven Point ÷ =
$9,000.00 ÷ =
1,500 units
$6.00
Unit Sales Price
Unit Sales Breakeven Point
Sales Dollar Breakeven Point × =
1,500 × =
$27,000.00
$18.00
LESSON 15-2
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4. BREAKEVEN INCOME STATEMENT
page 453
LESSON 15-2

5. TERM REVIEW
page 426
breakeven point
LESSON 15-2