Breakeven Worksheet

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Note: To solve for quantity (Q), enter a value of zero for profit (PFT).

Breakeven Worksheet Variables

Note: This guidebook categorizes calculator variables by their method of

entry.

Resetting the Breakeven Worksheet Variables

• To reset default values for all Breakeven worksheet variables, press

& z. All Breakeven worksheet variables default to zero.

• To clear all calculator variables and formats and reset default values,

including the Breakeven worksheet variables, press & } !.

Compute cost. " " % CST= 100.00

The Breakeven worksheet computes the breakeven point

and sales level needed to earn a given profit by analyzing

relationships between fixed costs, variable costs per unit,

quantity, price, and profit.

You operate at a loss until you reach the breakeven

quantity (that is, total costs = total revenues).

• To access the Breakeven worksheet, press & r.

• To access breakeven variables, press " or #.

• Enter known values for the four known variables, then

compute a value for the fifth, unknown variable.

Variable Key Display Variable Type

Fixed cost & r FC Enter/compute

Variable cost per unit # VC Enter/compute

Unit price # P Enter/compute

Profit # PFT Enter/compute

Quantity # Q Enter/compute

To Press Display

Other Worksheets 81

Computing Breakeven

1. To access the Breakeven worksheet, press & r. The FC variable

appears.

2. Press # or " to select a known variable, key in the value, and press

!.

3. Repeat step 3 for each of the remaining known variables.

4. To compute a value for the unknown variable, press # or " until the

variable is displayed, and then press %. The calculator displays the

computed value.

Example: Computing Breakeven Quantity

A canoe company sells paddles for $20 each. The unit variable cost is $15,

and the fixed costs are $3,000. How many paddles must be sold to break

even?

Answer: 600 paddles must be sold to break even.

To Press Display

Access Breakeven worksheet. & r FC= 0

Enter fixed costs. 3000 ! FC= 3,000.00

Enter variable cost per unit. # 15 ! VC= 15.00

Enter price. # 20 ! P= 20.00

Leave profit as is. # PFT= 0.00

Compute quantity. # % Q= 600.00

Note: To solve for quantity (Q), enter a value of zero for profit (PFT).

Breakeven Worksheet Variables

Note: This guidebook categorizes calculator variables by their method of

entry.

Resetting the Breakeven Worksheet Variables

• To reset default values for all Breakeven worksheet variables, press

& z. All Breakeven worksheet variables default to zero.

• To clear all calculator variables and formats and reset default values,

including the Breakeven worksheet variables, press & } !.

Compute cost. " " % CST= 100.00

The Breakeven worksheet computes the breakeven point

and sales level needed to earn a given profit by analyzing

relationships between fixed costs, variable costs per unit,

quantity, price, and profit.

You operate at a loss until you reach the breakeven

quantity (that is, total costs = total revenues).

• To access the Breakeven worksheet, press & r.

• To access breakeven variables, press " or #.

• Enter known values for the four known variables, then

compute a value for the fifth, unknown variable.

Variable Key Display Variable Type

Fixed cost & r FC Enter/compute

Variable cost per unit # VC Enter/compute

Unit price # P Enter/compute

Profit # PFT Enter/compute

Quantity # Q Enter/compute

To Press Display

Other Worksheets 81

Computing Breakeven

1. To access the Breakeven worksheet, press & r. The FC variable

appears.

2. Press # or " to select a known variable, key in the value, and press

!.

3. Repeat step 3 for each of the remaining known variables.

4. To compute a value for the unknown variable, press # or " until the

variable is displayed, and then press %. The calculator displays the

computed value.

Example: Computing Breakeven Quantity

A canoe company sells paddles for $20 each. The unit variable cost is $15,

and the fixed costs are $3,000. How many paddles must be sold to break

even?

Answer: 600 paddles must be sold to break even.

To Press Display

Access Breakeven worksheet. & r FC= 0

Enter fixed costs. 3000 ! FC= 3,000.00

Enter variable cost per unit. # 15 ! VC= 15.00

Enter price. # 20 ! P= 20.00

Leave profit as is. # PFT= 0.00

Compute quantity. # % Q= 600.00