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Answer: The original cost is $100.
Breakeven Worksheet
Note: To solve for quantity (Q), enter a value of zero for profit (PFT).
Breakeven Worksheet Variables
Note: This guidebook categorizes calculator variables by their method of
entry. (See “Types of Worksheet Variables” on page 17.)
Resetting the Breakeven Worksheet Variables
• To reset default values for all Breakeven worksheet variables, press
& z. All Breakeven worksheet variables default to zero.
• To clear all calculator variables and formats and reset default values,
including the Breakeven worksheet variables, press & } !.
Enter profit margin. #
20 !
MAR=
20.00
Compute cost. " " %
CST=
100.00
The Breakeven worksheet computes the breakeven point
and sales level needed to earn a given profit by analyzing
relationships between fixed costs, variable costs per unit,
quantity, price, and profit.
You operate at a loss until you reach the breakeven
quantity (that is, total costs = total revenues).
• To access the Breakeven worksheet, press & r.
• To access breakeven variables, press " or #.
• Enter known values for the four known variables, then
compute a value for the fifth, unknown variable.
Variable Key Display Variable Type
Fixed cost & r
FC
Enter/compute
Variable cost per unit #
VC
Enter/compute
Unit price #
P
Enter/compute
Profit #
PFT
Enter/compute
Quantity #
Q
Enter/compute
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