# G10 BREAK EVEN POINT calculation 2

Tuesday, 6th February 2024
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Slide 1: Slide

This lesson contains 20 slides, with interactive quizzes and text slides.

## Items in this lesson

Tuesday, 6th February 2024

#### Slide 1 -Slide

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#### Slide 2 -Slide

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#### Slide 3 -Slide

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1. To recognize the purpose of break-even point.
2. To work on the Market Day project tasks.

#### Slide 4 -Slide

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#### Slide 5 -Slide

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Calculate the variable cost per unit in February for Areej juice if:
fixed costs are 5,550 AED, variable costs are 3,300 AED and the total output is 1,500.
A
2.2 AED
B
5.8 AED
C
4,955 AED
D
8,325 AED

#### Slide 6 -Quiz

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What is the break-even point?
A
It is the exact number where total costs equals total revenue.
B
It is the number of revenue divided by costs.

#### Slide 7 -Quiz

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Why do we use the break-even point?
A
To know how many products to sell to make a profit.
B
To know which method of production to use.
C
To know how much the total costs are.

#### Slide 8 -Quiz

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#### Slide 9 -Slide

make a slide that has an activity to practice calculating the contribution per unit
How do we calculate the break-even point?
A
1. selling price per unit - variable cost per unit 2. total fixed costs/ contribution per unit
B
1. total revenue/ total fixed costs 2. fixed costs/ average costs

#### Slide 10 -Quiz

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If the selling price per unit = Dh16
The variable cost per shampoo bottle = Dh4
Total fixed costs = Dh4,000
How much will the contribution per bottle be?
A
12
B
32
C
40
D
64

#### Slide 11 -Quiz

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If the selling price per unit = Dh16
The variable cost per bottle = Dh4
Total fixed costs = Dh4,000
Contribution Per Unit= Dh12
How much will the break-even point be?
A
203
B
230
C
303
D
333

#### Slide 12 -Quiz

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200

#### Slide 14 -Slide

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Why do we use the break-even chart?
A
to show where all the costs are
B
to show where the break-even point is
C
to show the number of output

#### Slide 16 -Quiz

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#### Slide 17 -Slide

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#### Slide 20 -Slide

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