The mini ohms company supplies electric motors to washing machine manufacturers. for production levels of between 10,000 and 30,000 units per year, variable costs are in direct proportion to revenues. key financial data is as follows: unit selling price is $25 variable costs are 65% of revenue per year fixed costs are $150,000

calculate operating profit at 30,000 units.

(2) calculate the break even point in units.
(4) calculate the required number of units to be sold in order to reach a target profit of $35,000
(4) draw a break even chart for the mini ohms company (10)

collins & sons manufactures a range of concrete products. they have calculated their fixed costs to be $1,200. variable costs are $1.50 each. selling price is $1.80 each.

calculate the contribution each piece makes (2)
calculate the number of pieces collins would have to sell to break even (4)
calculate the number of pieces collins would have to sell to break even if it was able to charge $2 each (4)

armstrong ltd manufactures computer desks. rent is $400 per month, and other fixed costs add up to $100 per month. the desks are sold to computer retailers at a price of $60. production is organized between five staff and the variable production costs are $35 per desk.

calculate the number of desks that would have to be sold in a month in order to break even (4)
calculate total costs and total revenues at the break even model (4)
calculate how much profit would be made if 30 desks were made and sold in a month (2)
draw a break even chart (10)