Break-even units
56
Find break-even units, revenue target, and contribution margin from fixed cost, price, and variable cost.
Break-even units
56
Required revenue
₩1,680,000
Contribution per unit
₩18,000
Contribution margin
60.0%
Expected profit
-₩100,000
Margin of safety
-12.0%
| Scenario | Price per unit | Variable cost per unit | Break-even units |
|---|---|---|---|
| -10% price | ₩27,000 | ₩12,000 | 67 |
| Current | ₩30,000 | ₩12,000 | 56 |
| +10% price | ₩33,000 | ₩12,000 | 48 |
| -10% variable cost | ₩30,000 | ₩10,800 | 53 |
Find break-even units, revenue target, and contribution margin from fixed cost, price, and variable cost.
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