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Example 2
What is the break-even point sales amount ([SBE]) and sales quantity ([QBE]) to attain a
profit ratio ([r%]) of 40%?
• For this example, use the [Format] tab to change the [Profit Amount/Ratio] setting to
“Ratio (
r
%)” or tap “PRF” in the status bar to change it to “
r
%”.
Calculation Formulas
S
Profit (Profit Amount/Ratio Setting: Amount (PRF))
S
Profit Ratio (Profit Amount/Ratio Setting: Ratio (
r
%))
PRC – VCU
FC
+ PRF
QBE
=
PRC – VCU
FC
+ PRF
SBE
= × PRC
PRC ×
–
VCU
QBE
=
FC
× PRC
100
r%
1–
PRC ×
–
VCU
SBE
=
FC
100
r%
1–
15-11-3
Break-Even Point