# 急!!損益平衡點的題目(20點)

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a.　Determine how many pizzas would have to be sold to break even.

b.　If the General Store sells 20 pizzas per day, how many days would it take to break even?

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c.The manager of the store anticipates that once the local pizza delivery services start losing business they will react by cutting prices.

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If after a month(30 days) the manager has to lower the price of a pizza to \$7.95 to keep demand at 20 pizzas per day, as she expects, what will the new break-even point be, and how long will it take the store to break even?

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1. 前三十天收入為\$3120，三十天以後固定成本部分為\$23,880。2.新的數量為5,285.7，損益兩平點為6,258.7 天數損益兩平點 為314.3天。

Rating

損益平衡點 >> 收入 = 支出 (成本)

由題中 : 直接材料 : 3.75, 間接材料及人工 : X (假設為固定費用), 折舊 27,000 / 60 = 450 (以五年折舊計算)

收入 : 題意中不清楚

1. 假設題目中原來賣 8.95 , 一天 20 個 可損益兩平

(8.95 - 3.75) * 20 * 30 = X + 450 >> X = 2,670

新的損益平衡點 Y

(7.95 - 3.75) * Y * 30 = 450 + 2,670, >> Y = 24.7 >> 每天必須賣 25 個 可損益兩平

2. 若是題意為 7.95 一天賣 20 個可損益兩平, 不知原來一天賣幾個 ?

要不要考慮把原來題目整個貼上來, 可能會比較清楚.

2006-03-03 22:24:09 補充：

看樣子, 這個題目好像不涉及變動成本及固定成本的問題.a. How many pizza >> 27000 / (8.95-3.75) = 5192.3 >> 5193 pizzasb. How many days >> 5193 / 20 = 259.65 >> 260 daysc. 20 * 30 * (8.95-3.75) = 3120, (27000-3120) / (7.95 - 3.75) = 5685.7 >> 5687 + 600 = 6287 pizzas5687 / 20 = 294.35 >> 295 + 30 = 325 days