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F $270,000
Q 15,000 units
( P V ) $25 $7
Calculating Breakeven Point in Dollars:
F
Q (multiply both sides by P)
P V
PF
PQ (divide numerator & denominator by P)
P V
F
S= (multiply V / P by Q / Q)
V
1-
P
F F
Result: S
VQ VC
1 1
PQ S
F $270,000
S $375,000
VC $210,000
1 1
S $750,000
Breakeven Chart
Thousands of Dollars
1200
S
1000
800
600 TC
400
200
0
0 15 30 45
Thousands of Units
EBIT Chart
Thousands of Dollars
600
500
EBIT
400
300
200
100
0 Thousands of
-100 15 30 45 Units
-200
-300
-400
Degree of Operating Leverage
% in EBIT
DOL
% in Sales
Q( P V ) S VC
=
Q( P V ) F S VC F
S VC
=
EBIT