ࡱ> Root EntryRoot Entry F VFk@CompObjfWorkbookDPMSDigSig(Author)$9Xm  !"#$%&'()*+,-./012345678:;<=>?@ABCEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklSummaryInformation(,`DocumentSummaryInformation8 ՜.+,D՜.+,$ PXd lt| :  Question Worksheet Solution  Worksheets 8@ _PID_HLINKSAD$Mmsbpz://-r:276DB15B/Lmsbpz://-r:276DB15C/Mmsbpz://-r:276DB15B/Lmsbpz://-r:276DB15C/Mmsbpz://-r:276DB15B/Lmsbpz://-r:276DB15C/ FMicrosoft Excel WorksheetBiOh+'0_ X` ,Calculating Your Break-Even Point: QuestionMicrosoft Corporation-EMicrosoft Corporation-EMicrosoft Excel@[7nz@7)+@G^& f/&" WMFC !Ad>& EMFA @    !" !" !  " !  ?'%    &% 6% Ld!??% 6% Ld!??% 969% Ld999!??% J6J% LdJJJ!??% [6[% Ld[[[!??% l6l% Ldlll!??% }6}% Ld}}}!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% 6?% Ld>>!??% #6#% Ld###!??% 6% Ld!??% >6>% Ld>>>!??'%  Ld!??'%  ( &% 6% Ld!??% 6% Ld!??%  ( &% 6% Ld!??% 6% Ld!??% % RLArialArial# WXw \lP@$0' \l|pd+%w0%    TT AA LP14   ( &% 6% Ld!??   TT (7AA (LP2l   %  6 % Ld   !??   TT :IAA :LP3   % :6:% Ld:::!??   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The main marketing effort will be a salesperson working on       2 2Psalary plus commission, and an advertising campaign. Using the table on the tab   2 2 "Worksheet": ---'--  ,?--'--  ,?-   -- @ !-- @ !#-- @ !-- @ !>-  -}#}@- @ !}#- -'- ,?-'- ,?-   -?- @ !?-- @ !-'0R *H C0?10 *H 0g +7Y0W03 +70%7)O•0 0 *H `%:WO{h/0?00)ъĽ5ǛSV0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.00  *H 0. h|,-.  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Worksheet=Solution  ;#  ;*  ;* g `.Sales commission, per unitSalesperson's basic salaryUnit buy-in priceOther fixed costsUnit installation costAdvertising and literatureSundry variable costs, per unitUnit selling price Fixed CostsCarSalaryOfficeOther AdvertisingTotalUnit Variable CostsSales CommissionUnit Buy-In PriceUnit Installation CostSundry Variable CostsInstallation EngineerBreak-Even Point(1) Break-Even Point (Units)(3) Selling Price#(2) Break-Even Profit Point (Units) Answers: Original Cost StructureAnswers: New Cost Structure#(1) Calculate the break-even point.R(2) If you need 10,000 over this period to live off, recalculate your unit sales.Car, leasing chargeGo to Article: See Also:Margin of Safety(3) Realistically, you can sell no more than 400 units in the first four months. What must your selling price be both to break even and make the 10,000 you need to live off?G(4) You decide to take on an installation engineer costing 6,000 over this period, together with another car on lease at 1,000. At the same time you increase the salesperson's salary to 8,000 and cancel the commission. Assuming that your unit selling price is once again 100, what are your answers to questions 1, 2, and 3?Use the left-hand table to answer questions 1, 2, and 3 and the right-hand table to answer question 4. Click on the "Question" tab for the questions. When you have finished, click on the "Solution" tab to check your answers.Scroll down to see the answers. Note that the salesperson's salary is treated as a fixed cost because the business depends on the success or failure of this key post. To see how the answers have been calculated click on a cell and then look at the formula in the formula bar.+Calculating Your Break-Even Point: Question,Calculating Your Break-Even Point: Worksheet+Calculating Your Break-Even Point: SolutionThis template will test your knowledge of break-even point calculation and demonstrate the main factors that can affect your ability to break even. The table below shows the financial facts (over a four-month period) of your proposed new domestic burglar alarm business. The main marketing effort will be a salesperson working on salary plus commission, and an advertising campaign. Using the table on the tab "Worksheet":#Rent, rates, heat, light, and powerMicrosoft Business PlannerNote: If you save this template as a workbook, note the workbook's file name and location. To edit the workbook next time, you must open it using Excel. Every time you open this template from Business Planner, a new workbook is created.f Colin Barrow 1998, Accounting: Financial Management for the Small Business, published by Kogan Page.M2 K#\yh @ &"+,  dMbP?_*+% &LDate: &D&x@"""""## <~ %@"""""#Dl000000000000002<<<<< ! " # $ %  # <~ %$@ """""#!# !<~ !%@@!"""""#"# "<~ "%@""""""### #=~ #>Y@#"""""#$#########%#########d<<<<>@<d:    7^yK yK *msbpz://-r:276DB15C/^yK yK *msbpz://-r:276DB15B/ @ -f19<  dMbP?_*+% &LDate: &D&x@<d 7^yK yK *msbpz://-r:276DB15C/^yK yK *msbpz://-r:276DB15B/ @ -@JTO  dMbP?_*+% &LDate: &D&x@!" !'~ !&>@!""# "'~ "%$@"" "'~ ".@""## #'~ #%@#" #0##/A@$ %!"#"$# $+#$-I@ % #&$"QR"%#J5"4$"&# &(,&Kt@"DZ#Z$&" &(,&K;{y@*DZ#Z#&"'#L$"L$"(# ((1(K@&D'Z#Z$(" ((1(KNN@&D'Z#Z#(")#LM"LM"*# *O+*P]@(D$D'*" *O+*P_@(D#D'*"+""""""",""""""" LVVoQ>@<dccc 7^yK yK *msbpz://-r:276DB15C/^yK yK *msbpz://-r:276DB15B/ ff8Excel.Sheet.89q