Break-Even Analysis - HP 12c Platinum Reference Manual

12c platinum / 12C
RPN Keystrokes
1500\
1700t
300\
1700t
300\
1700t
300\
1700t
300\0t
300\0t
750\
1:3-§
g(043t
:2

Break-Even Analysis

Break-even analysis is basically a technique for analyzing the relationships among fixed
costs, variable costs, and income. Until the break-even point is reached at the intersection
of the total sales revenue and total cost lines, the producer operates at a loss. After the
break-even point each unit produced and sold makes a profit. Break-even analysis may be
represented as follows.
12c platinum
ALG Keystrokes
1500³
1700t
300³
1700t
300³
1700t
300³
1700t
300³0t
300³0t
750³
1-:3§~³ 390.00
g(036t
:2
Break-even Point
Fixed Costs
Investment Analysis
Display
5th year.
-628.09
6th year.
-226.44
7th year.
-309.48
8th year.
-388.81
9th year.
-1,034.72
10th year.
-1,080.88
Buy back.
750.00
After tax buy back
expense.
Present value.
239.43
Net lease advantage.
-150.49
Profit
Variable
Comments
Costs
53