NO.PZ2016021705000043
问题如下:
Myundia Motors now sells 1 million units at ¥3,529 per unit. Fixed operating costs are ¥1,290 million and variable operating costs are ¥1,500 per unit. If the company pays ¥410 million in interest, the levels of sales at the operating breakeven and breakeven points are, respectively:
选项:
A.¥1,500,000,000 and ¥2,257,612,900.
B.¥2,243,671,760 and ¥2,956,776,737.
C.¥2,975,148,800 and ¥3,529,000,000.
解释:
B is correct.
Operating breakeven units =
Operating breakeven sales = ¥3,529 × 635,781.173 units = ¥2,243,671,760
or
Operating breakeven sales=
Total breakeven =
=837,851.1582 units
or
Breakeven sales = ¥3,529 × 837,851.1582 units = ¥2,956,776,737
Breakeven sales=
所以breakeven points算出来表示的是units,算sales再用单价乘以units?
那如果要算total breakeven的话题目应该怎么问呢?我总是搞混这两个公式