fixed cost 100,000
sales price(per unit) 20
₱700,000
variable cost(per unit) (10)
₱600,000break even (unit)
units contribution margin 10
₱500,000break even (peso)
₱400,000
PESO
unit incerments fo x-axis display 5,000 ₱300,000
₱200,000
break even (unit) 10,000 ₱100,000
break even (peso) ₱200,000
₱0
0 5000 10000
units fixed cost
0 ₱100,000
5,000 ₱100,000
10,000 ₱100,000
15,000 ₱100,000
20,000 ₱100,000
25,000 ₱100,000
30,000 ₱100,000
break even chart
profit
₱250,000
k even (unit) 10,000 TR ₱200,000
k even (peso) ₱200,000
total cost ₱150,000
TC
sales
fixed cost ₱100,000
FC ₱50,000
5000 10000 15000 20000 25000 30000 ₱0
0
UNITS L -₱50,000
o
s
s -₱100,000
variable cost total cost sales profit -₱150,000
- ₱100,000 ₱0 -₱100,000
50,000 ₱150,000 ₱100,000 -₱50,000
100,000 ₱200,000 ₱200,000 ₱0
150,000 ₱250,000 ₱300,000 ₱50,000
200,000 ₱300,000 ₱400,000 ₱100,000
250,000 ₱350,000 ₱500,000 ₱150,000
300,000 ₱400,000 ₱600,000 ₱200,000
profit valume graph
profit
₱250,000
profit line
₱200,000
₱150,000
₱100,000 break point
profit
₱50,000
₱0
0 5000 10000 15000 20000 25000 30000
L -₱50,000
o
s
s -₱100,000
-₱150,000