User Manual

110 BA II PLUS™ Calculator
Breakeven Worksheet
Press
& r
to access the Breakeven worksheet. This
worksheet allows you to determine the breakeven point and
sales level necessary to earn a given level of profit.
Breakeven Worksheet Labels
Label Meaning Variable Type
FC
Fixed cost Enter/compute
VC
Variable cost per unit Enter/compute
P
Unit price Enter/compute
PFT
Profit Enter/compute
Q
Quantity Enter/compute
Notes about the Breakeven Worksheet
♦
The Breakeven worksheet is a tool for analyzing the
relationships between fixed costs, variable costs per unit,
quantity, price, and profit. Until the breakeven quantity is
reached (total costs = total revenues), you operate at a loss.
♦
& z
sets
FC=0
,
VC=0
,
P=0
,
PFT=0
, and
Q=0
.
♦
& } !
sets
FC=0
,
VC=0
,
P=0
,
PFT=0
, and
Q=0
.
♦
Enter values for any four of the five variables, and then
compute a value for the fifth variable.
♦
To solve for
Q
(the breakeven quantity), enter a value of zero
for
PFT
(profit).