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3. Key in the number of units and press .
4. Key in the fixed cost and press to obtain the operating leverage.
Example 1: For the data given in example 1 of the Break-Even Analysis
section, calculate the operating leverage at 2000 units and at 5000 units
when the sales price is $13 a copy
For repeated calculations the following HP-12C program can be used:
Keystrokes Display
13
13.00 Price per copy.
6.75
6.25 Profit per copy.
2000
12000
25.00 Close to break-even point.
13
13.00 Price per copy.
6.75
6.25 Profit per copy.
5000
12000
1.62
Operating further from the breakeven
point and lesssensitive to changes in
sales volume.
KEYSTROKES DISPLAY
CLEAR
00-
3
01- 45 3
2
02- 45 2
03- 30
04- 20
05- 36
06- 36
1
07- 45 1
08- 30
09- 10
00
10-43, 33 00