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58
Breakeven Calculations
Using breakeven calculations, you can calculate fi xed cost, vari-
able cost per unit, unit price, profi t and quantity.
Variables used in breakeven calculations
Variable Description Default value
FIXED Fixed cost 0
VARIABLE Variable cost per unit 0
PRICE Unit price 0
PROFIT Profi t 0
QUANTITY Quantity 0
Basic operations
Refer to page 19 for basic variable operations.
1. Press
s
to clear the display.
• Make sure the calculator is in NORMAL mode.
2. Select breakeven calculations
by pressing
$
.
• To end breakeven calcula-
tions, press
s
.
• If you press
s
during entry, any entered values will be
cleared.
3. Enter the values of any four known variables.
4. Move to the variable you wish to calculate, using the
z
and
i
keys, and press
@
to calculate.
Calculating the breakeven point
Your company has developed a new product and plans to sell it
at a price of $120 per unit. The variable cost per unit is $75.80
and the fi xed costs total $15,000. What is the breakeven point
for this product?
Procedure Key operation Display
Bring up the initial dis-
play in NORMAL mode.
s
000
FIXED=
000
3FinancialFunctionsCurrent.indd583FinancialFunctionsCurrent.indd58 06.7.108:38:57PM06.7.108:38:57PM
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