1
2
3
4
5
6
7
A B C D E
Data Results
Unit Revenue $35 Total Revenue $875,000
Fixed Cost $500,000 Total Fixed Cost $500,000
Marginal Cost $15 Total Variable Cost $375,000
Sales Forecast 25,000 Profit (Loss) $0
Production Quantity
25,000
1
2
3
4
5
6
7
A B C D E
Data Results
Unit Revenue $700 Total Revenue $210,000
Fixed Cost $50,000 Total Fixed Cost $50,000
Marginal Cost $500 Total Variable Cost $150,000
Sales Forecast 300 Profit (Loss) $10,000
Production Quantity
300 Break-Even Point 250
1
2
3
4
5
6
7
A B C D E
Data Results
Unit Revenue $700 Total Revenue $0
Fixed Cost $50,000 Total Fixed Cost $0
Marginal Cost $500 Total Variable Cost $0
Sales Forecast 200 Profit (Loss) $0
Production Quantity
0 Break-Even Point 250
1
2
3
4
5
6
A B C D E
Data Results
Fixed Production Cost $1,000,000 Fixed Production Cost $1,000,000
Marginal Production Cost
$1,600 Variable Production Cost $4,800,000
Marginal Purchase Cost $2,000 Total Cost if Produce $5,800,000
Sales Forecast 3,000
Total Cost if Purchase $6,000,000
1
2
3
4
5
6
7
A B C D E
Data Results
Unit Revenue $900 Total Revenue $270,000
Fixed Cost $0 Total Fixed Cost $0
Marginal Cost $650 Total Variable Cost $195,000
Sales Forecast 300 Profit (Loss) $75,000
Production Quantity
300
1
2
3
4
5
6
7
A B C D E
Data Results
Incremental Revenue $0 Incremental Revenue $0
Incremental Fixed Cost $50,000 Total Incremental Fixed Cost $50,000
Incremental Marginal Cost
($250) Total Incremental Variable Cost ($75,000)
Sales Forecast 300 Incremental Profit (Loss) $25,000
Production Quantity 300 Break-Even Point 200