Unit 1: Cost-Volume-Profit Analysis Economics Worksheet With Answers - Cma311s Notes, 2010 Page 16
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27Y
Net income N$’000
80
Profit area
70
60
Product A
55
50
Product C
40
30
Product B
20
10
0
100
200
300
400
500
600
700
800
900
1 000 1 100
1 200 X
-10
Volume (sales) units ‘000
-20
Break-even point
(N$450 450)
-30
Product D
Loss area
-40
-50
Fixed costs N$50 000
-60
8.2
Break-even sales = Fixed costs ÷ Average contribution ratio
= N$50 000 ÷ 0,111
= N$450 450
16
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