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Cambridge International AS and A Level Business

Worksheet 29
Chapter 29 Costs
Complete the table
Complete the table below.
Units 0 1,000 2,000 3,000 4,000 5,000
Fixed costs ($) 80,000
Variable costs ($) 72,000
Total costs ($)
Sales revenue ($) 60,000

Cost calculations
Using the information in the table above, calculate the following:
1 Contribution per unit.

2 Breakeven level of output.

3 Profit or loss made at 1,500 units.

4 Profit or loss made at 4,500.

5 Margin of safety at 5,000 units.

© Cambridge University Press 2015 Cambridge International AS and A Level Business Worksheet 29 1

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