CFA® Level 1: CFA® Level 1 Exam - Breakeven Quantity Calculation

Breakeven Quantity Calculation

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Question

Intelligent Semiconductor, a diversified technology company, is evaluating the sales of its cadmium silicon transistor coils, and has identified the following information:

Fixed production costs for these transistors: $750,000

Average sales price per unit: $405.00

Variable cost per unit: $313.60 -

Which of the following best describes the breakeven quantity for this product?

Answers

Explanations

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A. B. C. D. E.

B

To calculate the breakeven quantity for a product, use the following equation: {Fixed operating costs/[avg. sales price per unit - variable cost per unit]}.

Incorporating the given information into this equation yields the following: {$750,000/[$405 - $313.60]}=8,206 units.