Montvert Solution

Breakeven point

1°) Initial Situation

units sold 10,000,000
price per unit 2
sales 20,000,000
cost per unit - variable 1.2
contribution per unit 0.8
fixed costs 3,600,000
=>profit 4,400,000
=> breakeven volume 4,500,000
=> breakeven value 9,000,000

2_a
units sold 10,000,000
price per unit 2
sales 20,000,000
cost per unit - variable 1.36 increase of 0,16
contribution per unit 0.64
fixed costs 3,600,000
=>profit 2,800,000
=> breakeven volume 5,625,000
=> breakeaven value 11,250,000

2°b
units sold 11,000,000 increase sales of 10%
price per unit 2
sales 22,000,000
cost per unit - variable 1.2
contribution per unit 0.8
fixed costs 3,960,000
=>profit 4,840,000
=> breakeven volume 4,950,000
=> breakeaven value 9,900,000
2_c
units sold 14,000,000 increase sales 40%
price per unit 1.6 dimin. 20%
sales 22,400,000
cost per unit - variable 1.08 dimin. 10%
contribution per unit 0.52
fixed costs 3,600,000
=>profit 3,680,000
=> breakeven volume 6,923,077
=> breakeaven value 11,076,923 1.6´6,923,077

2_d
units sold 10,000,000
price per unit 2.2 increase sales price 10%
sales 22,000,000
cost per unit - variable 1.2
contribution per unit 1
fixed costs 3,680,000 increase fixed cost 80 000
=>profit 6,320,000
=> breakeven volume 3,680,000
=> breakeaven value 8,096,000 2.2´3,680,000