Sharp EL-735 Spécifications télécharger pdf (Page 59)

Breakeven Calculations

Using breakeven calculations, you can calculate ﬁ xed cost, vari-

able cost per unit, unit price, proﬁ t and quantity.

Variables used in breakeven calculations

Variable Description Default value

FIXED Fixed cost 0

VARIABLE Variable cost per unit 0

PRICE Unit price 0

PROFIT Proﬁ t 0

QUANTITY Quantity 0

Basic operations

Refer to page 19 for basic variable operations.

1. Press

to clear the display.

• Make sure the calculator is in NORMAL mode.

2. Select breakeven calculations

by pressing

• To end breakeven calcula-

tions, press

• If you press

during entry, any entered values will be

cleared.

3. Enter the values of any four known variables.

4. Move to the variable you wish to calculate, using the

and

keys, and press

to calculate.

Calculating the breakeven point

Your company has developed a new product and plans to sell it

at a price of $120 per unit. The variable cost per unit is $75.80

and the ﬁ xed costs total $15,000. What is the breakeven point

for this product?

Procedure Key operation Display

Bring up the initial dis-

play in NORMAL mode.

000

FIXED=

000

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Sharp EL-735 Spécifications Page 59