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? B ? D E F G ?. Breakeven Analysis Fixed Cost 3 Variable Cost per Unit Price Per Unit – Contribution per unit – Contribution Margin Breakeven Volume Volume with Target Profit Revenues with Target ROS o Volume at Target ROS Refer to the “Scenario & Questions” worksheet within this file 1 2 Quantity of Output Fixed Cost Variable Cost Total Cost Total Revenue Profit Loss Loss/BE/Profit 3 4 5 6 7 Scenario Your manager asked you to perform the following breakeven analysis to roughly determine whether the new Professional Air Fryer should be further analyzed. It is expected that the product would sell for $400 with a variable cost of $100 per unit. The company has a fixed cost of $1,000,000 and the fixed cost for the new project is $360,000. Questions 1. In C5, calculate the contribution margin per unit. 2. In Có, calculate the contribution margin % 3. In C7, calculate the breakeven point 4. Starting in Cell A13, develop the new project breakeven analysis for the range of outputs of your choice. a. Justify the specific increment of outputs used
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