HP 12c Solutions Handbook page 59

3. Key in the number of units and press
4. Key in the fixed cost and press
Example 1: For the data given in example 1 of the Break-Even Analysis
section, calculate the operating leverage at 2000 units and at 5000 units
when the sales price is $13 a copy
Keystrokes
13
6.75
2000
12000
13
6.75
5000
12000
For repeated calculations the following HP-12C program can be used:
KEYSTROKES
CLEAR
3
2
1
Display
13.00
6.25
25.00
13.00
6.25
1.62
00
to obtain the operating leverage.
Price per copy.
Profit per copy.
Close to break-even point.
Price per copy.
Profit per copy.
Operating further from the breakeven
point and lesssensitive to changes in
sales volume.
DISPLAY
00-
01- 45
02- 45
03- 30
04- 20
05- 36
06- 36
07- 45
08- 30
09- 10
10-43, 33 00
58
.
3
2
1